At the end of the year, overhead applied was $47,000,000. Actual overhead was $42,500,000. Closing over/underapplied overhead into Cost of Goods Sold would cause net income to

	a.	decrease by $2,800,000
	b.	decrease by $4,500,000
	c.	increase by $2,800,000
	d.	increase by $4,500,000