At the beginning of the year, Forest Corporation estimates overhead will be $175,000. If the actual overhead for the year is $165,000 and the applied overhead for the year is $120,000, what is the journal entry needed to reconcile the overhead variance? Assume that the overhead variance is immaterial. a. Overhead Control27,000 Cost of Goods Sold27,000 b. Overhead Control45,000 Cost of Goods Sold45,000 c. Cost of Goods Sold27,000 Overhead Control27,000 d. Cost of Goods Sold45,000 Overhead Control45,000 e. None of these choices are correct.