During September, LSUS Corporation incurred $93,000 of actual Manufacturing Overhead costs. During the same period, the Manufacturing Overhead applied to Work in Process was $91,000. What is the journal entry for transferring the manufacturing overhead to work in process? a. Debit work in process for $93,000; Credit manufacturing overhead for $93,000 b. Debit work in process for $91,000; Credit manufacturing overhead for $91,000 c. Debit manufacturing overhead for $93,000; Credit work in process for $93,000 d. Debit manufacturing overhead for $91,000; Credit work in process for $91,000