Mincks Corporation Incurred $64,000 of Actual Manufacturing Overhead Costs During

Mincks Corporation incurred $64,000 of actual Manufacturing Overhead costs during November. During the same period, the Manufacturing Overhead applied to Work in Process was $61,000. The journal entry to record the application of Manufacturing Overhead to Work in Process would include a:

A) debit to Work in Process of $64,000
B) credit to Manufacturing Overhead of $61,000
C) credit to Work in Process of $64,000
D) debit to Manufacturing Overhead of $61,000