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) Macor Manufacturing assigns overhead based on machine hours. Department R logs 500 machine hours and Department W shows 400 machine hours for the period. The overhead rate is $7 per machine hour. What will the entry to assign overhead include?

a) a debit to Manufacturing Overhead for $6,300

b) a credit to Work in ProcessDepartment R for $3,500

c) a debit to Work in ProcessDepartment W for $2,800

d) a credit to Manufacturing Overhead for $6,300