Question 16 A company incurred $62,000 of manufacturing overhead. $40,000 was paid and the remainder was unpaid. The correct journal entry would be: Manufacturing Overhead 62,000 Cash a. 40,000 Accounts Payable 22,000 Manufacturing Overhead 62,000 Cash 22,000 . Accounts Payable 40,000 62,000 Work in Process Unearned Revenue c. Cash 22,000 .40,000 40,000 Manufacturing Overhead d. Cash 40,000