Final answer:
The journal entry to record the allocation of $50,000 of manufacturing overhead to jobs in a normal costing system is a debit to Work in Process (or Inventory) and a credit to Manufacturing Overhead.
Step-by-step explanation:
To record the allocation of $50,000 of manufacturing overhead to jobs in a normal costing system, you would make the following journal entry:
Debit: Work in Process (or Inventory) - $50,000
Credit: Manufacturing Overhead - $50,000
This entry increases the value of the Work in Process account and decreases the value of the Manufacturing Overhead account, reflecting the allocation of overhead costs to specific jobs.