Sheffield Company assigns overhead based on machine hours. The Milling Department logs $2600$ machine hours and Cutting Department shows $3900$ machine hours for the period. If the overhead rate is $$3$ per machine hour, the entry to assign overhead will showa

credit to Manufacturing Overhead for $$19500.$

debit to Manufacturing Overhead for $$19500.$

credit to Work in Process Inventory$-$Cutting Department for $$11700.$

debit to Work in Process Inventory $-$ Milling Department for $$11700.$