Epolito Corporation incurred $87,000 of actual Manufacturing Overhead costs during September. During the same period, the Manufacturing Overhead applied to Work in Process was $89,000. The journal entry to record the incurrence of the actual Manufacturing Overhead costs would include a:

Select one:

a. debit to Work in Process of $89,000

b. credit to Manufacturing Overhead of $87,000

c. debit to Manufacturing Overhead of $87,000

d. credit to Work in Process of $89,000