During September, Stutzman Corporation incurred $85,000 of actual Manufacturing Overhead costs. During the same period, the Manufacturing Overhead applied to Work in Process was $82,000.

The journal entry to record the incurrence of the actual Manufacturing Overhead costs would include a:

→	debit to Manufacturing Overhead of $85,000
	credit to Manufacturing Overhead of $85,000
	credit to Work in Process of $82,000
	debit to Work in Process of $82,000

Manufacturing overhead	$ 85,000
Accounts payable or cash		$ 85,000