Dudley's Disposables has made the best disposable cameras in Calgary for 27 years. At the beginning of summer 2020, they estimated that they would produce 3,300 cameras for a manufacturing overhead cost of $27,060. However, disposable cameras became very popular with college-age girls in June, so they ended up producing 6,960 cameras with manufacturing overhead costs of $55,680. Dudley applies manufacturing overhead on the basis of per camera produced. What is the correct journal entry to close out the manufacturing overhead (MOH) to cost of goods sold (COGS) at the end of the summer (rounded to the nearest whole number)? DR. COGS $1,392 CR. MOH $1,392 DR. MOH $1,392 CR. COGS $1,392 DR. MOH $660 CR. COGS $660 DR. COGS $660 CR. MOH $660