The following information is available concerning the inventory and cost of goods sold accounts of Hazelhurst Company at the end of the most recent year:

Applied Factory Overhead has already been closed to Factory Overhead Control. In all previous years, over- or under applied factory overhead was treated as an adjustment to income or expense. Beginning inventories of the most recent year were insignificant.
Required:
Give the journal entry to close Factory Overhead Control, assuming:
(a) Under applied factory overhead of $6,000 is to be allocated to inventories and cost of goods sold in proportion to the balances in those accounts.
(b) Over applied factory overhead of $6,000 is to be allocated to inventories and cost of goods sold in proportion to the proportion to the balances in those accounts.
(c) Under applied factory overhead of $6,000 is to be allocated to inventories and cost of goods sold in proportion to the amounts of applied factory overhead contained in those accounts.

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Work in Finished Cost of Process Goods Goods Sold Direct labor. Applied factory overhead Year-end balance. 2,000 2,000 $6,000 6,000 16,000 16,000 $12,000 32,000 32,000 $76,000 $38,000