During February, living Corporation incurred $85,000 of actual Manufacturing Overhead costs. During the same period, the Manufacturing Overhead applied to Work in Process was $82,000. The journal entry to record the application of Manufacturing Overhead to Work in Process would include a: debit to Work in Process of $85,000 credit to Manufacturing Overhead of $82,000 credit to Work in Process of $85,000 debit to Manufacturing Overhead of $82,000