Sunland Company assigns overhead based on machine hours. The Milling Department logs 2500 machine hours and Cutting Department shows 3990 machine hours for the period. If the overhead rate is $7 per machine hour, the entry to assign overhead will showa O debit to Work in Process for $27930. debit to Manufacturing Overhead for $45430. O credit to Manufacturing Overhead for $45430. O credit to Work in Process - Cutting Department for $ 27930