Garcia Company has the following expenses indirect labor of $5,000, indrect material of $11,000, dopreciation expenses of $3,000; and Q paid overtiead of $1,000. The company aiso has the applied overthead of $22,000. What is the corroct journal entry to record the over(under-) appled overthead? Selected ertwer: Debit: COGS 5,000 Credit Ovehead 5,000 c Mnower: Debit Overhead 5,000 Credt coGs 5,000 A. Debit Ovehead 2,000 Ciedit cos2,000 n. Debst cocs 5,000 Credit Oventsead 5,000 c. 0. Debit cos2.000 Credit Overhead 2.000