During March, Pendergraph Corporation incurred $77,000 of actual Manufacturing Overhead costs. During the same period, the Manufacturing Overhead applied to Work in Process was $79,000. 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 $77,000 debit to Work in Process of $77,000 debit to Manufacturing Overhead of $79,000 credit to Manufacturing Overhead of $79,000 3-30 221 Navt E B O 0