Rage For The Machine, Inc. budgeted $$10,000$ in overhead, actually incurred $$11,000$ in overhead, has a pre$-$determined overhead rate of $$5$ per direct labor hour, and used $2,500$ actual direct labor hours.

The corporation's ending units in WIP were $100.$ The corporation's ending units in finished goods were $150.$ And the corporation sold $250$ units.

If the corporation closes the overhead control account by prorating to WIP, Finished Goods, COGS $($based on units$),$ what entry would close out overhead control?