he Marina Corp. has 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, and this amount is not material. The entry to dispose of this remaining factory overhead balance is:

Dr Factory overhead $5,600

Cr Cost of goods sold $5,600

Explanation:

Preparation of the journal entry to dispose of the remaining factory overhead balance

Based on the information given we were told that due to the application of overhead their was credit balance of the amount of $5,600 showing in the Factory Overhead account in which the amount was not material which means that the journal entry to dispose of the remaining factory overhead balance is:

Dr Factory overhead $5,600

Cr Cost of goods sold $5,600

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