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 application of Manufacturing Overhead to Work in Process would include a:

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