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b. Increase the work in process for the direct costs and the applied overhead. Applied overhead shoul. out of work-in-process and into the cost of services account. C. Journalize the summary entry to record the overhead applied for the month. Work in Process C. 2,904,000 X Agency Overhead 2,904,000 X Feedback Check My Work c. Increase the work in process for the direct costs and the applied overhead. Applied overhead should be bas out of work-in-process and into the cost of services account.