Clemmens Company applies Overhead based on direct labor cost Estimated overhead and direct labor costs for the year were $113,500 and 124.800 respectively. During the year, actual overhead was 07200 and actual direct labor cost was $18.500 The entry to close the ove or underapplied overhead at year enda n gan material amount would include(Round predetermined overhead rate to nearest whole percentage.) M e Choice O Adebit to Work in Process inventory for $635 O Acrede to Factory Overhead for $635. O Acredito Come Goods Sold for $636 O Acredito F ed Goods O O A Cost of Good Sold for 635 DOLL