Entry $(4)$ in the below T$-$account could represent the cost of overhead applied to Work in Process.

Manufacturing Overhead

Debit Credit

$(2)4,000(7)180,000$

$(3)30,000$

$(4)80,000$

$(5)40,000$

$(6)36,000$

$190,000180,000$

Balance $10,000$

True or False