How would I answer problem 6?

At the beginning of the year, Zelda Inc. estimates overhead will be $470,000. If the actual overhead for the year is $430,000 and the applied overhead for the year is $455,000, what is the journal entry needed to reconcile the overhead variance? Assume that the overhead variance is immaterial 6. Cost of Goods Sold 40,000 Overhead Control 40,000 Overhead Control 15,000 Cost of Goods Sold 15,000 Cost of Goods Sold 25,000 Overhead Control 25,000 d) Overhead Control 25,000 Cost of Goods Sold 25,000 Overhead Control 40,000 Cost of Goods Sold 40,000