Baker Corporation has provided the following production

Baker Corporation has provided the following production and total cost data for two levels of monthly production volume. The company produces a single product.The best estimate of the total variable manufacturing cost per unit is:$32.40$44.80$66.20$21.4015.) During February, Irving Corporation incurred $65,000 of actual Manufacturing Overhead costs. During the same period, the Manufacturing Overhead applied to Work in Process was $60,000.The journal entry to record the incurrence of the actual Manufacturing Overhead costs would include a:debit to Manufacturing Overhead of $65,000credit to Manufacturing Overhead of $65,000credit to Work in Process of $60,000debit to Work in Process of $60,000