During March, Pendergraph Corporation incurred $60,000 of actual Manufacturing Overhead costs. During the same period, the Manufacturing Overhead applied to Work in Process was $62,000. The journal entry to record the application of Manufacturing Overhead to Work in Process would include a Multiple Choice credit to Manufacturing Overhead of $62.000 debit to Work in Process of $60.000 credi Work in Processor 500.000 del to Manufacturing Overhead of 502.000