W QUESTION 15 Marina Corp. applied overhead to jobs during the period as follows: $ Jobs finished and sold Jobs started and in process Jobs finished and unsold 46,000 54,000 100,000 The application of overhead has resulted in a $5,600 credit balance in the Factory Overhead account. The entry to dispose of this remaining factory overhead balance is: O Debit Work in Process Inventory $5,600; credit Factory Overhead $5,600. O Debit Factory Overhead $5,600; credit Cost of Goods Sold $5,600. O Debit Cost of Goods Sold $5,600; credit Factory Overhead $5,600. O Debit Factory Overhead $5,600; credit Work in Process Inventory $5,600. O No entry is needed