Sheridan Company assigns overhead based on machine hours. The Milling Department logs 2340 machine hours and Cutting Department shows 4040 machine hours for the period. If the overhead rate is $7 per machine hour, the entry to assign overhead will show a

debit to Work in Process for $28280.

credit to Work in ProcessCutting Department for $28280.

debit to Manufacturing Overhead for $44660.

credit to Manufacturing Overhead for $44660.