At the end of the year, overhand applied was $3,635,000. Actual overhead was $3.112,000. Closing over under oplied overhead into cost of Goods Sold would cause income to Increase by $523,000 Ob increase by $1,046,000 Oc decrease by $1,045.000 Od decrease by $523,000 Impianto O E / Presco Home FB End Pup Doon W. % A S 4 & 7 5 6 8 9 0 R T Y U O F G H K L ? V B N M Selected accounts with amounts omitted are as follows Work in Process Aug 1 Barce 252.940 Aug 31 3: Direct materials 31 Direct labor 33.500 31 Factory overhead X Goods finished 132,750 Aug. 1-31 Costs incurred 13.960 Factory Overhead 90,020 Aug 1 Balance 31 Applied (301 of direct labor cost X if the balance of Work in Process on August 31 $215,790, what was the amount debited to Work in Process for direct materials in August 370.650 @aolo O Prison Home Poup Poon 5 A & %% 5 4 6 7 8 9 0 R T Y U o F G H L ? V B N. M