A company has $2,700 of overapplied overhead for a period. Identify the journal entry made to adjust the overapplied overhead at the end of the period. a. Debit Overhead Control for $2,700; Credit Work in Process for $2,700 b. Debit Work in Process for $2,700; Credit Overhead Control for $2,700 c. Debit Cost of Goods Sold for $2,700; Credit Overhead Control for $2,700 Od. Debit Overhead Control for $2,700; Credit Cost of Goods Sold for $2,700