Baylor Corporation applied $1,400,000 in overhead during 2021 and incurred actual overhead costs of $1,440,000 during the period. What journal entry should Baylor make to correct for over/underapplied overhead at the end of 2021? Dr. Work-in-Process Inventory 40,000 Cr. Overhead 40,000 Dr. COGS 40,000 Cr. Overhead 40,000 Dr. Overhead 40,000 Cr. COGS 40,000 Dr. Overhead 1,440,000 Cr. COGS 1,440,000