Answer:
c. debit to Manufacturing Overhead of $87,000
Explanation:
Account Titles and Explanation       Debit    Credit
Manufacturing overhead             $87,000
Accounts payable                           $87,000
(Being manufacturing overhead incurred)
Therefore, journal entry for actual manufacturing overhead costs would include a debit to manufacturing overhead of $87,000.
Manufacturing overhead is debited with $87,000 to record actual manufacturing overhead.