Disposition of Year-End Underapplied Overhead Tammy's Cosmetics uses a normal costing system and has the following balances at the end of its first year's operations. WIP inventory $231,000 Finished-goods inventory 198,000 Cost of good sold 396,000 Actual factory overhead 416,000 Factory overhead applied 456,000 Compute cost of goods sold for two different ways to dispose of the year-end overhead balances. By how much would gross profit differ