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The Elinzano Company uses a budgeted overhead rate for applying factory overhead to job orders on a machine hour basis for the machining department and on a direct labor hour basis for the packaging department. The company budgeted the following for 20_1: Machining Packaging Factory overhead P152,807 P186,838 Machine hours 100,429 90.000 Direct labor hours 50,000 100,333 Direct labor cost 400,000 900,000 At the end of the year the company FOH Balances are: Machining Packaging Factory overhead incurred P112,962 P192,735 Direct labor cost P500,000 P1,000,000 Direct labor hours 55,000 95,688 Machine hours 99.181 91,000 Compute for the underapplied or overapplied for the company as a whole (example: -4,500.56, final answer 2 decimal places, include negative sign What should be the adjusting entry for overapplied factory overhead (FOH), the overapplied amount is to be adjusted to cost of good sold (CGS)? O Debit FOH Credit CGS O Debit CGS Credit FOH