At the end of the last fiscal year, Baehr Company had the following account balances. Overapplied overhead 1,000.00; Cost of goods sold 980,000.00; Work-in-process inventory 38,000.00; finished goods...

At the end of the last fiscal year, Baehr Company had the following account balances. Overapplied overhead 1,000.00; Cost of goods sold 980,000.00; Work-in-process inventory 38,000.00; finished goods inventory 82,000.00. The most common treatment of the overapplied overhead would be to *2 points