During February, Irving Corporation incurred $80,000 of actual Manufacturing Overhead costs. During the same period, the Manufacturing Overhead applied to Work In Process was $77,000. The journal entry to record the incurrence of the actual Manufacturing Overhead costs would include a: debit to Work in Process of $77,000 credit to Work in Process of $77,000 credit to Manufacturing Overhead of $80,000 debit to Manufacturing Overhead of $80.000