Clemmens Company applies overhead based on direct labor cost. Estimated overhead and direct labor costs for the year were $118,500 and $124,300, respectively. During the year, actual overhead was $106,700 and actual direct labor cost was $112,800. 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.) O A credit to Cost of Goods Sold for $460. A debit to Work in Process Inventory for $460 O A debit to Cost of Goods Sold for $460. O A credit to Factory Overhead for $460 OA credit to Finished Goods Inventory for $460