Options are either Increase/Decrease

At December 31, balances in Manufacturing Overhead are Sunland Company-$1,660 positive, Flounder Company $985 negative. Assuming the December 31 adjustment is made to cost of goods sold, indicate the effect that each company's adjustment has on its cost of goods sold. Sunland Company: The adjustment will Cost of Goods Sold and Manufacturing Overhead Flounder Company: The adjustment will Cost of Goods Sold and Manufacturing Overhead