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During March, Pen was $62,000. dergraph Corporation incurred $60,000 of actual Manufacturing Overhead costs. During the same period, the Manufacturing Overhead applied to Work in Process The journal entry to record the application of Manufacturing Overhead to Work in Process would include a Multiple Choice credit to Manufacturing Overhead of $62,000 debit to Work in Process of $60,000 credit to Work in Process of $60,000 debit to Manufacturing Overhead of $62,000