During March, Pendergraph Corporation incurred $69,000 of actual Manufacturing Overhead costs. During the same period, the Manufacturing Overhead applied to Work in Process was $71,000 The journal entry to record the incurrence of the actual Manufacturing Overhead costs would include a: Multiple Choice credit to Manufacturing Overhead of $69,000 ) credit to Work in Process of $71000 debit to Work in Process of $71000 debit to Manufacturing Overhead of $69.000