9. The application of overhead has resulted in a $5,600 credit balance in the Factory Overhead account. The entry to dispose of this remaining factory overhead balance is: a. Debit Cost of Goods Sold $5,600; credit Factory Overhead $5,600. b. Debit Factory Overhead $5,600; credit Cost of Goods Sold $5,600. c. Debit Factory Overhead $5,600; credit Work in Process Inventory $5,600. d. Debit Work in Process Inventory $5,600; credit Factory Overhead $5,600