Sheffield's Manufacturing had underapplied overhead totaling

$6400

during the period. To dispose of this underapplied overhead, Sheffield should\ increase the Cost of Goods account Sold by

$6400

.\ increase the Work in Process account by

$6400

.\ decrease the Cost of Goods account Sold by

$6400

.\ decrease the Work in Process account by

$6400

.

Sheffield's Manufacturing had underapplied overhead totaling $6400 during the period. To dispose of this underapplied overhead, Sheffield should increase the Cost of Goods account Sold by $6400. increase the Work in Process account by $6400. decrease the Cost of Goods account Sold by $6400. decrease the Work in Process account by $6400