The application of overhead has resulted in a $5,600 credit balance in the factory overhead account, and this amount is not material. the entry to dispose of this remaining factory overhead balance is: select one: a. debit cost of goods sold $5,600; credit factory overhead $5,600. b. debit factory overhead $5,600; credit cost of goods sold $5,600. c. debit factory overhead $5,600; credit work in process inventory $5,600. d. debit work in process inventory $5,600; credit factory overhead $5,600. e. no entry is needed.