Clemmens Company applies overhead based on direct labor cost. Estimated overhead and direct labor costs for the year were $117.500 and 5124.400, respectively. During the year, actual overhead was $100.000 and actual direct labor cost was $114,400. 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 credit to Factory Overhead for 5736 Adebit to Cost of Goods Sold for 5736 A credit to Cost of Goods Sold for 5736. A credit to Finished Goods inventory for $736. A debit to Work in Process inventory for $736