Warner Company has the following data for the last month:

Actual overhead ...............................	$32,000
Applied overhead: Work-In-Process Inventory ... Finished Goods Inventory ..... Cost of Goods Sold ................. Total ............................................	$ 6,000 10,500 13,500 30,000

Assume that the overhead variance calculated above is material. Which of the following would appear in the journal entries to account for the overhead variance at the end of last month?

Group of answer choices

Debit to Cost of Goods Sold for $2,000

Credit to Finished Goods for $700

Debit to Manufacturing Overhead for $2,000

Debit to Work-In-Process for $400