During August, Sherill Corporation Incurred $78,000 of Actual Manufacturing Overhead

Multiple Choice

During August, Sherill Corporation incurred $78,000 of actual Manufacturing Overhead costs. During the same period, the Manufacturing Overhead applied to Work in Process was $81,000.
-The journal entry to record the incurrence of the actual Manufacturing Overhead costs would include a:

A) debit to Manufacturing Overhead of $78,000
B) credit to Work in Process of $81,000
C) credit to Manufacturing Overhead of $78,000
D) debit to Work in Process of $81,000