At the end of the year, overhead pled was $3,774,000. Actual overhead was $3,567,000. Closing over/underapplied overhead into Cost of Goods Sold would cause net income to decrease by 5407,000 Ob increase by $814,000 Oncrease by 5-607.000 Od decrease by $814,000 Next Summet for Grading O 1127 AM SAVO - Pyn Home End Poup Poon 5 6 & 7 8 IT 9 0 R T Y U O G H J K L V B N M ? Selected accounts with amounts omitted ore as follows Wo Process Balance 277,780 AUD 31 31 Directe X 31 Direct labor 32,700 31 Factory overhead X Goods finished 155,990 Factory Overhead Aug. 1-31 Costs incurred 100.550 11 Balance 31 Adoled (30 of direct labor cost) 13,720 the ble of Work in Process on August 31215,050, what was the amount debied to Work in Process for direct materials in August O5526,30 551.550 D530,340 Previous Sub Anment for Grading O 9 AD 11:27 AM 581/2000 Prison FS Home End Poup Pgo 92 $ A 4 96 5 & 7 6 8 9 0 R T Y U o P F G H - L V N M