During September, ABC Corporation incurred $86,000 of actual Manufacturing Overhead costs. During the same period, the Manufacturing Overhead applied to Work in Process was $81,000. The journal entry to record the of the applied Manufacturing Overhead to Work in Process would include a: A credit to Work in Process of $86,000 B debit to Manufacturing Overhead of $81,000 credit to Manufacturing Overhead of $81,000 D) debit to Work in Process of $86,000