At the end of the year, a company's applied overhead is distributed among its inventory accounts and cost of goods sold as follows If the company has $10,000 of overapplied overhead and it closes this amount proportionally to Work in Process, Finished Goods, and Cost of Goods Sold, then which of the following statements is true? The entry to dispose of the overapplied overhead will include a debit to Manufacturing Overhead for $1,500. The entry to dispose of the overapplied overhead will include a credit to Cost of Goods Sold for $8,500. The entry to dispose of the overapplied overhead will include a debit to Cost of Goods Sold for $10,000. The entry to dispose of the overapplied overhead will include a debit to Manufacturing Overhead for $8,500