During March, Pendergraph Corporation incurred $66,000 of actual Manufacturing Overhead costs. During the same period, the Manufacturing Overhead applied to Work in Process was $68,000. The journal entry to record the incurrence of the actual Manufacturing Overhead costs would include a: Multiple Choice credit to Manufacturing Overhead of $66,000 O credit to Work in Process of $68,000 credit debit to Work in Process of $68,000 debit to Manufacturing Overhead of $66,000 Hutchcroft Corporation uses the weighted average method in its process costing. The following data concern the company's Assembly Department for the month of June. Cost per equivalent unit Equivalent units in ending work in process Materials $ 33.30 1,530 Conversion $36.10 675 During the month, 8,000 units were completed and transferred from the Assembly Department to the next department. Required: Determine the cost of ending work in process inventory and the cost of units transferred out of the department during June using the weighted average method. (Round your answers to 2 decimal places.) Materials Conversion Cost of ending work in process inventory Cost of units completed and transferred out