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The actual direct labor-hours worked during November totaled: (Round your answers to the nearest dollar.) 7,857 hours 8,571 hours 12,222 hours 13,333 hours25. During February, Irving Corporation incurred $77,000 of actual Manufacturing Overhead costs. During the same period, the Manufacturing Overhead applied to Work in Process was $75,000. The journal entry to record the incurrence of the actual Manufacturing Overhead costs would include a: debit to Work in Process of $75,000 credit to Work in Process of $75,000 debit to Manufacturing Overhead of $77,000 credit to Manufacturing Overhead of $77,000
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