Clemens Company applies overhead based on direct labor cost. Estimated overhead and direct labor costs for the year were $17.500 and $25.500 respectively. During the year, actual overhead was $107,900 and actual direct labor cost was $115.800. The entry to close the over- or underapped overhead at year-end, assuming an immaterial amount, would include (Round predetermined overhead rate to nearest whole percentage) Multiple Choice A credit to Finished Goods Inventory for $952. A credit to Factory Overhead for $952. A debit to Cost of Goods Sold for $952. A credit to Cost of Goods Sold for $952. A debit to Work in Process Inventory for $952