During March, Pendergraph Corporation incurred $60,000 of actual Manufacturing Overhead costs Overhead applied to Work in Process was $62.000 . Duning the same peniod, the Manfacturing The journal entry to record the application of Manufacturing Overhead to Work in Process would include a Mutiple Choice creait to Manuracturing Overhead of $62,000 debit to Work in Pio debit to Manufacturing ovemead o $62.000