JT Engineering allocates overhead based on machine hours. The Smelting Department logs 3,200 machine hours and the Polishing Department shows 2,500 machine hours for the period. If the overhead rate is $4 per machine hour, what should the entry to allocate overhead to production include? $12,800 credit to Work in Process-Assembly and $10,000 debit to Work in Process-Machining $12,800 debit to Work in Process-Assembly and $10,000 credit to Work in Process-Machining $22,800 debit to Manufacturing Overhead $22,800 credit to Manufacturing Overhead