QUESTION 27 If $29,000 of manufacturing overhead costs have been incurred and $25,000 of manufacturing overhead has been applied, which of the following entries closes the overhead accounts and prorates the underapplied overhead among the relevant accounts? (Of the $25,000 applied, $2,500 is still in EWIP, and $5,000 is still in finished goods as part of unsold inventory.) Cost of goods sold $ 1,333 Finished goods 1,333 Work-in-process 1,334 Overhead control 25,000 Overhead applied $29,000 $ 2,800 800 400 25,000 $29,000 Cost of goods sold Finished goods Work-in-process Overhead applied Overhead control Cost of goods sold Finished goods Work-in-process Overhead applied Overhead summary $ 2,000 1,500 500 25,000 $29,000 $29,000 Overhead applied Overhead control Cost of goods sold Finished goods Work-in-process $25,000 2,000 1,500 500