Inks Corporation Incurred $69,000 of Actual Manufacturing Overhead Costs During

Inks Corporation incurred $69,000 of actual Manufacturing Overhead costs during June. During the same period, the Manufacturing Overhead applied to Work in Process was $70,000. The journal entry to record the incurrence of the actual Manufacturing Overhead costs would include a:

A) debit to Manufacturing Overhead of $69,000
B) debit to Work in Process of $70,000
C) credit to Manufacturing Overhead of $69,000
D) credit to Work in Process of $70,000