At the beginning of the year, Mirmax set its predetermined overhead rate for movies produced during the year by using the following estimates: overhead costs, $1,900,000, and direct labor costs, $500,000. At year-end, the companys actual overhead costs for the year are $1,888,900 and actual direct labor costs for the year are $500,000.Prepare the entry to close any over- or underapplied overhead to Cost of Goods Sold