This question is not related to the first three. If overhead is over- applied by $25,000, what is the journal entry to close out the underapplied overhead if you close it out to Cost of Goods Sold? Debit Credit A) B) Overhead Applied Cost of Goods Sold Actual Overhead Overhead Applied Cost of Goods Sold Overhead Applied Cost of Goods Sold Actual Overhead C) D) A B O