Ahrens Industries allocates overhead based on machine hours. The Extrusion Department logs $4,100$ machine hours and the Packin Department shows $4,300$ machine hours for the period. If the overhead rate is $$5\mathrm{.}50$ per machine hour, what should the entry to allocate overhead to production include?

$$46,200$ debit to Manufacturing Overhead

$$46,200$ credit to Manufacturing Overhead

$$22,550$ credit to Work in Process $-$Assembly and $$23,650$ debit to Work in Process$-$Machining

$$22,550$ debit to Work in Process $-$ Assembly and $$23,650$ credit to Work in Process$-$Machining