During the month of May, H\&J Corporation applied Manufacturing Overhead to Work in Process of $102,000. The company incurred $86,000 of actual Manufacturing Overhead costs during the month. The journal entry to record the application of Manufacturing Overhead to Work in Process would include a: credit to Manufacturing Overhead of $102,000 debit to Work in Process of $86,000 debit to Manufacturing Overhead of $102,000 (D) credit to Work in Process of $86,000 Nalaile ill hie iavv illalel lals iliveliluly alluull Uil iviay Ju vvas. Raw materials consist solely of items that are classified as direct materials. The balance in the raw materials inventory account on May 30 was: $7,500 B $1,300 $29,500 $30,800