The journal entry needed to record $5,000 of advertising for Westwood Manufacturing would include: O A. a debit to Advertising Expense. B. a credit to Advertising Expense. C. a debit to Manufacturing Overhead. D. a credit to Manufacturing Overhead. E. None of the above. QUESTION 4 Throughout the accounting period, the credit side of the Manufacturing Overhead account is used to accumulate: A. actual manufacturing overhead costs. B. overhead applied to Work-in-Process Inventory. C. overapplied overhead. D. underapplied overhead. O E. None of the above. Trenton worked on four jobs during its first year of operation: nos. 401, 402, 403, and 404. A review of job no. 403's cost record revealed direct material charges of $40,000 and total manufacturing costs of $50,000. If Trenton applies overhead at 150% of direct labor cost, the overhead applied to job no. 403 must have been: A. $0. B. $6,000. C. $4,000. D. $3,333. E. None of the above