Vaughan company applies FOH based on machine hours (MH). At the beginning of the year estimated FOH was $200,000 and estimated MH were 5,000. At the end of the year. Actual FOH was $201,000 and actual MH were 5,100. At the end of the year FOH was a. overapplied or b. underapplied by a. 100, b. some amount other than those shown c. 1,000, d. 4,000, e.3,000 and the journal entry necessary to resolve the issue at year end will include a. none of the choices are correct, b. credit to factory overhead, c. debit to factory overhead, d. credit to WP inventory, e. debit to CGS