18 For its first month of operations, Stellar Company worked on only two jobs--Job X and Job Y. Job X consisted of 500 units, 400 o which were sold to customers and 100 of which remained in Finished Goods at the end of the month. Job Y consisted of 200 units and it was incomplete at the end of the month. The company also provides the following data: 4 per DLH Predetermined oyerhead rate (POHR) Actual direct labor hours (DLHs) used in each job: Job X Job Y 15,000 DLHs 10,000 DLHs $ 95,000 Actual manufacturing overhead costs incured during the month Stellar closes any under-applied or over-applied overhead proportionally to Work in Process, Finished Goods, and Cost of Goods Which of the following statements is true regarding the journal entry to close any under-applied or over-applied overhead for Sold at the end of every month. Stellar at the end of the month? A. The journal entry includes a credit to the Work in Process (WIP) account for $600. The journal entry includes a credit to the Cost of Goods Sold (COGS) account for $5,000. C. The journal entry includes a credit to the Finished Goods (FG) account for $600. D. The journal entry includes a credit to the Direct Material (DM) account for $600. the journal entry includes a credit to the Manufacturing Overhead (MOH) account for S5,000. S =AS