For a company, the applied overhead for a period was OMR 1,800 and the Actual overhead incurred was OMR 1,650. What is the journal entry to adjust under/applied overhead? a. Factory overhead Dr OMR 150 and Cost of goods sold Dr OMR 150 b. Factory overhead Dr OMR 1,650 and Cost of goods sold Dr OMR 1,650 C. Cost of goods sold Dr OMR 1,650 and Factory overhead Cr OMR 1,650 O d. Cost of goods sold Dr OMR 150 and Factory overhead Cr OMR 150