During March, Pendergraph Corporation incurred $74,000 of actual Manufacturing Overhead costs. During the same period, the Manufacturing Overhead applied to Work in Process was $76,000. The journal entry to record the incurrence of the actual Manufacturing Overhead costs would include a: Multiple Choice credit to Manufacturing Overhead of $74,000 debit to Work in Process of $76,000 debit to Manufacturing Overhead of $74,000 credit to Work in Process of $76,000