During March, Pendergraph Corporation incurred $76,000 of actual Manufacturing Overhead costs. During the same period, the Manufacturing Overhead applied to Work in Process was $78,000.

The journal entry to record the application of Manufacturing Overhead to Work in Process would include a:

Multiple Choice

• credit to Work in Process of $76,000

• credit to Manufacturing Overhead of $78,000

• debit to Manufacturing Overhead of $78,000

• debit to Work in Process of $76,000