Hazy Corp. is a manufacturing company that uses job order costing, During the period, Hazy recorded $40,000 depreciation on its corporate headquarters building. The entry to record the depreciation is Accumulated Depreciation 40,000 Manufacturing Overhead 40,000 Work-in-Process 40,000 OB. Accumulated Depreciation 40,000 Depreciation Expense 40,000 OC Accumulated Depreciation 40,000 Manufacturing Overhead 40,000 OD Accumulated Depreciation 40,000