b. overhead department. e. service department. d. flexible department. 3. At the end of the year, Jenkins Corporation had S120,000 in the Factory Overhead account and applied of overhead of $100,000. Mark Gibbs, the controller, has decided that the difference is to largeds sold Sold. Work in process ost inventories were $30,000, finished goods inventories were $60,000 and cost of goods sold during the yea r was $210,000. How s hould the entry to dispose of the difference in overhead incurred and over affect Cost of Goods Sold? a. $14.000 credit b. $14,000 debit. c $6,000 credit al components include all of the following ese ariable co