Clemmens Company applies overhead based on direct labor cost. Estimated overhead and direct labor costs for the year were $121,500 and $125,900, respectively. During the year, actual overhead was $108,300 and actual direct labor cost was $112,500. 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): O A credit to Factory Overhead for $825 O A debit to Work in Process Inventory for $825 A debit to Cost of Goods Sold for $825 O A credit to Finished Goods Inventory for $825 OA credit to Cost of Goods Sold for $825