Clemmens Company applies overhead based on direct labor cost. Estimated overhead and direct labor costs for the year were $118,500 and $125,600, respectively. During the year, actual overhead was $108,000 and actual direct labor cost was $115,800. The entry to close the over- or underapplied overhead at year-end, assuming an immaterial amount, would include (Round predetermined overhead rate to nearest whole percentage.):

A) A debit to Cost of Goods Sold for $852.

B) A credit to Cost of Goods Sold for $852.

C) A debit to Work in Process Inventory for $852.

D) A credit to Finished Goods Inventory for $852.

E) A credit to Factory Overhead for $852.