Marina Corp. applied overhead to jobs during the period as follows: Jobs finished and sold $ 46,000 Jobs started and in process 54,000 Jobs finished and unsold 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:

Debit factory overhead $5600; credit cost of goods sold $5600

Explanation:

The journal entry simply has to do with the keeping of records of transactions in a company and it shows both the debit balances and the credit balances of the company.

The factory overhead, also referred to as the manufacturing overhead is simply the total cost that is involved in production which can't be traced to a product directly like the indirect cost and the indirect labor.

The journal entry for the above transaction is:

Debit Factory overhead. 5600

Credit Cost of good sold 5600

Therefore, the entry to dispose of this remaining factory overhead balance is: Debit factory overhead $5600; credit cost of goods sold $5600.

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christopher columbus sail the ocean blue 1492