If the factory overhead is overapplied, then the adjusting journal entry to close the factory overhead account includes a: (Check all that apply.)

Hie, the question is missing a list of options;

However the important steps to approach the questions are explained below.

Overhead is Over-applied when : Applied Overheads > Actual Overheads

The amount of overapplied overheads usually adjust the Cost of Goods Sold as follows :

Cost of Goods Sold (debit)

Overheads (credit)

This entry ensures that the costs of sales are not understated !

Alternatively the over-applied overheads can be adjusted to the Cost of Sales and other Inventory balances at the end of the period in pro-rata (Weight of their total) as follows

Cost of Goods Sold (debit)

Finished Goods Inventory (debit)

Work in Process Inventory (debit)

Raw Materials Inventory (debit)

Overheads (credit)

you had the wrong answer

answer; hazards;