16. XYZ Company listed the following data for 2025: Budgeted factory overhead Budgeted direct labor hours Budgeted machine hours Actual factory overhead Actual direct labor hours Actual machine hours 1,044,000 72,000 24,000 1,037,400 72,600 23,600 Assuming no proration is done, the journal entry to dispose of overapplied/underapplied overhead, if overhead is applied based on direct labor hours, would include a debit to A) Work-in-Process Inventory C) Finished Goods Inventory E) Ra Materials Inventory B) D) Cost of Goods Sold. Factory Overhead