During September, Stutzman Corporation incurred $91,000 of actual Manufacturing Overhead costs. During the same period, the Manufacturing Overhead applied to Work in Process was $87,000.

The journal entry to record the application of Manufacturing Overhead to Work in Process would include a:
credit to Work in Process of $91,000
debit to Work in Process of $91,000
debit to Manufacturing Overhead of $87,000
credit to Manufacturing Overhead of $87,000