Marshall enterprises charged the following amounts of overhead to jobs during the year: $20,000 to jobs still in process, $60,000 to jobs completed but not sold, and $120,000 to jobs finished and sold. at year-end, marshall enterprise's factory overhead account has a credit balance of $5,000, which is not a material amount. what entry should marshall make at year-end?

a. no entry is needed.
b. debit factory overhead $5,000; credit cost of goods sold $5,000.
c. debit cost of goods sold $5,000; credit factory overhead $5,000.
d. debit factory overhead $5,000; credit work in process inventory $5,000.
e. debit factory overhead $5,000; credit finished goods inventory $5,000.