Kirson Corporation Incurred $89,000 of Actual Manufacturing Overhead Costs During

Kirson Corporation incurred $89,000 of actual Manufacturing Overhead costs during December.During the same period,the Manufacturing Overhead applied to Work in Process was $92,000.The journal entry to record the application of Manufacturing Overhead to Work in Process would include a:

A) debit to Manufacturing Overhead of $92,000
B) debit to Work in Process of $89,000
C) credit to Manufacturing Overhead of $92,000
D) credit to Work in Process of $89,000