The Dina Corp. has applied overhead to jobs during the period as follows:

Jobs finished and sold $$46,000$

Jobs started and in process $$54,000$

Jobs finished and unsold $$100,000$

The application of overhead has resulted in a $$5,600$ credit balance in the Factory Overhead account, and this amount is not material. The entry to dispose of this remaining factory overhead balance is:

A$.$ Cost of Goods Sold

$5,600$

Factory Overhead

$5,600$

B$.$ Factory Overhe$$d $5,600$

Cost of Goods Sold $5,600$

C$.$ Factory Overhead $,5,600$

Goods in Process $5,600$

D$.$ Goods in Process $,5,600$

Factory Overhead $5,600$

E$.$ No entry is needed.