During March, Pendergraph Corporation incurred $72,000 of actual Manufacturing Overhead costs. During the same period, the Manufacturing Overhead applied to Work in Process was $74,000. The journal entry to record the application of Manufacturing Overhead to Work in Process would include a:

A. debit to Manufacturing Overhead of $74,000
B. credit to Manufacturing Overhead of $74,000
C. debit to Work in Process of $72,000
D. credit to Work in Process of $72,000


Answer: B

Business

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