Tim Drinking, Inc. used a predetermined overhead allocation rate to allocate of indirect costs to the Filling Department and the Packaging Department journal entry to record the allocation of overhead costs to the Filling Department Process costing is used . Select one : debit Manufacturing Overhead , $ 90,000 credit Work - in - Process Invento Packaging , $ 90,000 B. debit Manufacturing Overhead , $ 50,000 credit Work - in - Process $ 50,000 C. debit Work - in - Process Inventory - Filling , $ 50,000 credit Manufacturin $ 50,000 D. debit Work - in - Process Inventory - Filling $ 90,000 credit Manufact $ 90,000