Selected account balances of Samaritan Company for 2018 are as follows: Work in Process Finished Goods Cost of Goods Sold Factory Overhead $35,000 Debit $65,000 Debit $100,000 Debit $22,000 Debit Required a. Were factory overhead costs underapplied or overapplied in 2018? Explain. (3 points) b. Prepare the journal entry to dispose of the factory overhead balance assuming the amount is immaterial. (3 points)