Waterway Company assigns overhead based on machine hours. The Milling Department logs $2300$ machine hours and Cutting Department shows $3500$ machine hours for the period. If the overhead rate is $$3$ per machine hour, the entry to assign overhead will show a

debit to Work in Process Inventory $-$ Milling Department for $$10500.$

credit to Work in Process Inventory$-$Cutting Department for $$10500.$

debit to Manufacturing Overhead for $$17400.$

credit to Manufacturing Overhead for $$17400.$