if a company uses a predetermined overhead rate to apply overhead costs to productio, a DEBIT balance in the manufacturing overhead account will require an adjusting entry to which of the following?

debit to finished goods

debit to work in process inventory

credit to cost of goods sold

debit to cost of goods sold

credit to finished goods inventory

credit to work in process inventory

are raw materials inventory, work in process inventory, finished good inventory, and manufacturing overhead all accounted for when calculating direct labor cost? are any of those not supposed to be included?