Please explain with detailed calculations.

Use below information for Questions 4 to 5: Company X applies MOH to jobs on the basis of machine hours used. Machine usage is expected to total 309,200 hours for the year, and MOH costs are estimated at TL146,000. For the year, 324,600 machine hours are used and TL139,040 MOH costs are incurred. Q-4) Determine the balance of MOH account at year-end. Use - if the MOH account is overapplied. (e.g. if the balance is TL100 overapplied, enter -100. If the balance is TL100 underapplied, enter 100.) Q-5) Calculate the amount of COGS adjustment at year-end. Use - if the COGS adjustment is credit. (e.g. if the required adjustment is debiting COGS by 100, enter 100. If if the required adjustment is crediting COGS by 100, enter -100.)