During February, Irving Corporation incurred $91,000 of actual Manufacturing Overhead costs. During the same period, the Manufacturing Overhead applied to Work in Process was $87,000.

The journal entry to record the incurrence of the actual Manufacturing Overhead costs would include a:

	credit to Work in Process of $87,000
	debit to Work in Process of $87,000
	debit to Manufacturing Overhead of $91,000
	credit to Manufacturing Overhead of $91,000