Pop It Inc. has made the pop sockets in Calgary for 3 years. At the beginning of Spring 2020, they estimated that they would produce 3,200 pop sockets for a manufacturing overhead cost of $29,760. However, pop sockets became very popular with college-age girls and senior women in March, so they ended up producing 7,250 pop sockets with manufacturing overhead costs of $65,861. Dudley applies manufacturing overhead on the basis of per pop socket produced. What is the correct journal entry to close out the manufacturing overhead (MOH) to cost of goods sold (COGS) at the end of the Spring (rounded to the nearest whole number)? DR. COGS $1,564 CR. MOH $1,564 DR. MOH $760 CR. COGS $760 DR. COGS $760 CR. MOH $760 DR. MOH $1,564 CR. COGS $1,564