The following journal entries (without dollar data) were taken from the accounting records of Case Company. Case Company has a job-order costing system and applies overhead to jobs using a predetermined overhead rate.

1. Work in Process XXX

Manufacturing Overhead XXX

Wages Payable XXX

2. Salary Expense XXX

Wages Payable XXX

3. Manufacturing Overhead XXX

Accumulated Amortization XXX

4. Work in Process XXX

Raw Materials XXX

5. Work in Process XXX

Manufacturing Overhead XXX

6. Manufacturing Overhead XXX

Raw Materials XXX

7. Finished Goods XXX

Work in Process XXX

8. Raw Materials XXX

Accounts Payable XXX

Which entry records the application of overhead?