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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.

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

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