Which of the following statements is true about the disposal of factory overhead balance?

a.An ending positive balance in the factory overhead account is disposed of by increasing Cost of Goods Sold and decreasing Factory Overhead.

b.An ending positive balance in the factory overhead account is disposed of by increasing Factory Overhead and decreasing estimated activity base.

c.An ending negative balance in the factory overhead account is disposed of by increasing Cost of Goods Sold and increasing estimated activity base.

d.An ending negative balance in the factory overhead account is disposed of by increasing Cost of Goods Sold and decreasing Factory Overhead.