immaterial amount

What is the effect of disposing any over-applied overhead to the appropriate account, if the amount is immaterial? Q It will increase COGS, decrease net income, and have no effect on inventory 0 It will increase COGS, decrease net income, and reduce inventory (Q It will decrease COGS, increase net income, and reduce inventory 0 It will increase COGS, decrease net income, and increase inventory 0 It will decrease COGS, increase net income, and have no effect on inventory