naDu ab X 2 X A v D v A v Normal Sem Espaca... Titulo 1 Titulo 2 Titulo 9. Make five JEs when $5,000 of estimated FOH cost would be applied to all jobs worked and the actual FOH costs for the period was $5,500. (1) (2) (3 ) (4) (5) 2 10. Assume a debit balance of $20,000 (under-applied FOH). The ending balances before adjustment are as follow. Please restate the balances of the WIP, FG, and COGS accounts and make JE to close them. Percentage of Total WIP $10,000 10% FG 30,000 30% COGS 60,000 60% Total $100,000 100%