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Pei Corporation incurred $89,000 of actual Manufacturing Overhead costs during December. 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: debit to Manufacturing Overhead of $92,000 debit to Work in Process of $89,000 credit to Manufacturing Overhead of $92,000 credit to Work in Process of $89,000 Is Manufacturing Overhead overapplied or underapplied. By how much? What is the correct journal entry to close out the Manufacturing Overhead account