During March, Pendergraph Corporation incurred $66,000 of actual Manufacturing Overhead costs. During the same period, the Manufacturing Overhead applied to Work in Process was $68,000. The journal entry to record the incurrence of the actual Manufacturing Overhead costs would include a: Multiple Choice debit to Work in Process of $68,000 credit to Work in Process of $68,000 credit to Manufacturing Overhead of $66,000 debit to Manufacturing Overhead of $66,000