Manufacturing overhead during the year was overapplied. If the amount is immaterial, which one of the following is a part of the transaction that should occur to dispose of the overapplied amount? A. Increase Cost of Goods Sold B. Decrease Cost of Goods Sold C. Increase Finished Goods Inventory, Work in process, and Cost of goods sold D. Decrease Finished Goods Inventory, Work in process, and Cost of goods sold