6.The following information is available concerning the inventory and cost of goods sold accounts of XO Manufacturing Co. at the end of the year. Work in Process Finished Goods Cost of Sales Direct Material Direct Labor Applied Factory Overhead P2,000 2,000 2,000 P6,000 16,000 16,000 P12,000 32,000 32,000 Year-end balance P6,000 P38,000 P76.000 ====== ======= ======= Applied factory overhead has already been closed to Factory Overhead Control . Required: Give the journal entry to close Factory Overhead Control, assuming: (a)Underapplied factory overhead of P6,000 is to be allocated to inventories and cost of goods sold in proportion to the balances in the accounts (b) Overapplied factory overhead of P6,000 is to be allocated to inventories and cost of goods sold in proportion to the balances of the accounts. (c} Underapplied factory overhead of P6,000 is to be allocated to inventories and cost of goods sold in proportion to the amounts of applied factory overhead contained in those accounts