Barcel closes manufacturing overhead proportionally across the relevant accounts each period based on how much applied overhead is remaining in those accounts at the end of the period (rather than based on ending balances). During the year, $54,000 of actual manufacturing overhead costs were incurred and the company applied $48,000 of manufacturing overhead to jobs. At the end of the period, 10% in applied overhead is in WIP; 35% in applied overhead is in FGI; and the remaining applied overhead is in COGS. How much is the debit adjustment to Cost of Goods Sold?