The Marina Corp. has applied overhead to jobs during the period as follows: The application of overhead has resulted in a $5, 600 credit balance in the Factory Overhead account this amount is not material. The entry to dispose of this remaining factory overhead balance is: A. Debit Cost of Goods Sold $5, 600: B. Debit Factory Overhead $5, 600, credit Cost of Goods Sold $5, 600. C. Debit Factory Overhead $5, 600: credit Work in Process Inventory $5, 600. D. Debit Work in Process Inventory $5, 600: E. No entry is needed