At the current year-end, Ruiz Company found that its overhead was underapplied by $2,500, and this amount was not considered material. Based on this information, Ruiz should Multiple Choice carry the $2,500 to the next period. close the $2.500 to Finished Goods Inventory close the $2,500 to Cost of Goods Sold do nothing about the $2,500, since it is not material, and it is likely that overhead will be overapplied by the same amount next year carry the $2.500 to the income statement as "Other Expense