4. The following information is available for 2021 for Mobile Mfg.: Ending Work in Process: Ending Finished Goods: Cost of Goods Sold for the year: this year) $7,000 (including applied overhead of $400) $12,000 (including applied overhead of $1,000) $79,000 (including applied overhead of $3,500 from At year end, the company had an over-applied overhead balance of $200. This amount IS considered significant. What is the adjusting entry required with respect to overhead at year end? (Round amounts to the nearest dollar.)