Marina Corp. applied overhead to jobs during the period as follows: Jobs finished and sold $ 46,000 Jobs started and in 54,000 process Jobs finished and uhsold 100,000 The application of overhead has resulted in a $5,600 credit balance in the Factory Overhead account. The entry to dispose of this remaining factory overhead balance is: Debit Cost of Goods Sold $5,600; credit Factory Overhead $5,600. Debit Factory Overhead $5,600; credit Cost of Goods Sold $5,600. Debit Factory Overhead $5,600; credit Work in Process Inventory $5,600. Debit Work in Process Inventory $5,600; credit Factory Overhead $5,600. No entry is needed