During February, Irving Corporation incurred $92,000 of actual Manufacturing Overhead costs. During the same period, the Manufacturing Overhead applied to Work in Process was $85,000.
The journal entry to record the incurrence of the actual Manufacturing Overhead costs would include a:
a) debit to Work in Process of $85,000
b) credit to Manufacturing Overhead of $92,000
c) credit to Work in Process of $85,000
d) debit to Manufacturing Overhead of $92,000