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 B debit to Work in Process of $86,000 debit to Manufacturing Overhead of $102,000 credit to Work in Process of $86,000