Epolito Corporation incurred $87,000 of actual Manufacturing Overhead costs during September. During the same period, the Manufacturing Overhead applied to Work in Process was $89,000. The journal entry to record the incurrence of the actual Manufacturing Overhead costs would include a:

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The journal entry to record the actual Manufacturing Overhead costs would include a debit to Manufacturing Overhead, since this is an increase in the Manufacturing Overhead account. The credit entry would be to the account that paid for the actual overhead, such as Accounts Payable or Cash. The fact that the Manufacturing Overhead applied to Work in Process was $89,000 doesn't affect the journal entry to record the actual costs incurred. Therefore, options A and D are incorrect. Option B is also incorrect because a credit entry would not be made to Manufacturing Overhead when incurring actual overhead costs.

Epolito Corporation Incurred $87,000 of Actual Manufacturing Overhead Costs During