The journal entry to record allocation of manufacturing overhead to a particular job includes a o A. debit to the Work - in - Process Inventory account and credit to the Manufacturing Overhead account B. debit to the Work-in-Process Inventory account and credit to the Cash account O c, debit to the Finished Goods Inventory account and credit to the Manufacturing Overhead account O D. debit to the Manufacturing Overhead account and credit to the Finished Goods Inventory account