Which of the following journal entries would be used to record application of manufacturing overhead to work in process in a process costing system with two processing departments, Department A and Department B? A) Manufacturing Overhead XXX Work in Process--Department A XXX Work in Process--Department B XXX B) Work in Process--Department A XXX Work in Process--Department B XXX Manufacturing Overhead XXX C) Work in Process--Department B XXX Work in Process--Department A XXX Manufacturing Overhead XXX D) Work in Process--Department A XXX Work in Process--Department B XXX Manufacturing Overhead XXX