During February, Irving Corporation incurred $92,000 of actual Manufacturing Overhead costs. During the same period, the Manufacturing Overhead applied to Work in Process was $85,000.

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

a) debit to Work in Process of $85,000

b) credit to Manufacturing Overhead of $92,000

c) credit to Work in Process of $85,000

d) debit to Manufacturing Overhead of $92,000