Price Company assigns overhead based on machine hours. The Milling Department logs 2,400 machine hours and Cutting Department shows 4,000 machine hours for the period. If the overhead rate is $5 per machine hour, the entry to assign overhead will show a:

a) debit to Manufacturing Overhead for $32,000.b) credit to Manufacturing Overhead for $32,000.c) credit to Work in Process—Cutting Department for $20,000.d) debit to Work in Process for $20,000.