During February, Irving Corporation incurred $96,000 of actual Manufacturing Overhead costs. During the same period, the Manufacturing Overhead applied to Work in Process was $90,000.
The journal entry to record the incurrence of the actual Manufacturing Overhead costs would include a:
credit to Manufacturing Overhead of $96,000
credit to Work in Process of $90,000
debit to Work in Process of $90,000
debit to Manufacturing Overhead of $96,000