Piekos Corporation incurred $90,000 of actual Manufacturing Overhead costs during June. During the same period, the Manufacturing Overhead applied to Work in Process was $92,000. The journal entry to record the application of Manufacturing Overhead to Work in Process would include a:

Multiple Choice

• credit to Work in Process of $90,000

• debit to Manufacturing Overhead of $92,000

• debit to Work in Process of $90,000

• credit to Manufacturing Overhead of $92,000