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Vaughan company applies FOH based on machine hours (MH). At the beginning of the year estimated FOH was $200,000 and estimated MH were 40,000. At the end of the year. Actual FOH was $188,000 and actual MH were 39,000. At the end of the year FOH was overapplied by [ Select] and the journal entry necessary to resolve the issue at [Select] some amount other than those shown $5,000 $12,000 $7,000 $1,000 Vaughan company applies FOH based on machine hours (MH). At the beginning of the year estimated FOH was $200,000 and estimated MH were 40,000. At the end of the year. Actual FOH was $188,000 and actual MH were 39,000. At the end of the year FOH was [Select ] by [Select ] and the journal entry necessary to resolve the issue at year end will include [ Select] [ Select ] credit to Factory Overhead none of the choices are correct debit to Factory Overhead credit to WIP Inventory debit to CGS Next