Marina corp. applied overhead to jobs during the period as follows: jobs finished and sold $ 46,000 jobs started and in process 54,000 jobs finished and unsold 100,000 the application of overhead has resulted in a $5,600 credit balance in the factory overhead account. the entry to dispose of this remaining factory overhead balance is:
a) no entry is needed.
b) debit factory overhead $5,600; credit cost of goods sold ss,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) debit cost of goods sold $5,600; credit factory overhead $5,600