Brother's Company has the following data for the past year Actual overhead $78,000 applied overhead: Work-in-progress inventory $22,000 $44.000 Finished goods inventory Cost of goods sold $44,000 Total $110,000 What is the applicable journal entries for the over/underapplied amount if the amount is not material? O Dr. Manufacturing Overhead Control / Cr. Cost of goods Sold O Dr. Work in process / Cr. Manufacturing Overhead Control O Dr. Cost of goods sold/Cr. Manufacturing Overhead Control Dr. Manufacturing Overhead Control / Cr. Work in process