Primatech uses a normal absorption costing system and applies overhead on the basis of machine-hours. The following data pertain to the current year:

Item	projected	Actual
Unit Produced	26,000	30,000
Manufacturing overhead	$492,000	$655,000
Mchine Hours	48,000	61,000

What entry will Primatech make to Cost of Goods Sold at year-end to close out the MOH account? Please indicate whether the entry is a debit or credit to Cost of Goods Sold. For instance, if you believe $100,000 should be credited to COGS, your answer would be "100,000 credit". (Round to the nearest dollar - Hint: Don't round until the very end of the problem.)