During February, Timber Corporation incurred $$63,000$ of actual Manufacturing Overhead costs. During the same period, the Manufacturing Overhead applied to Work in Process was $$65,000.$

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

Multiple Choice

$$ debit to Manufacturing Overhead of $$63,000$

$$ debit to Work in Process of $$65,000$

$$ credit to Work in Process of $$65,000$

$$ credit to Manufacturing Overhead of $$63,000$