Stickles Corporation incurred $79,000 of actual Manufacturing Overhead costs during August. During the same period, the Manufacturing Overhead applied to Work in Process was $75,000. The journal entry to record the incurrence of the actual Manufacturing Overhead costs would include a: debit to Manufacturing Overhead of $79,000 credit to Manufacturing Overhead of $79,000 credit to Work in Process of $75,000 debit to Work in Process of $75,000