During March, Pendergraph Corporation incurred $70,000 of actual Manufacturing Overhead costs. During the same period, the Manufacturing Overhead applied to Work in Process was $72,000.

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

Multiple Choice

credit to Manufacturing Overhead of $70,000

credit to Work in Process of $72,000

debit to Work in Process of $72,000

debit to Manufacturing Overhead of $70,000