When recording manufacturing costs as they flow through a company's books, Manufacturing Overhead applied is recorded to the following accounts a debit (left side or increase) to WIP and a credit (right side or decrease) to MOH Control a credit (right side or increase) to WIP and a credit (right side or decrease) to MOH Control is not recorded when determining the balances of accounts a debit (left side or increase) to MOH control and a credit (right side or decrease) to WIP