$\backslash (\backslash$underline$\{\backslash$text $\{$ Use below information for Questions $\}5\backslash$text $\{$ to $7$: $\}\}\backslash )$ Company X uses a job cost system and applies overhead to production on the basis of direct labor cost. On January $1,2018,$ Job $50$ was the only job in process. The costs incurred prior to January $1$ on this job were as follows: DM of TL$27,000,$ DL of TL$11,000,$ and MOH of TL$15,007.$ As of January $1,$ Job $49$ had been completed at a cost of TL$85,009$ and was part of finished goods inventory. There was a TL$13,500$ balance in the raw materials inventory account. During the month of January, Company X began production on Jobs $51$ and $52,$ and completed Jobs $50$ and $51.$ Jobs $49$ and $50$ were sold on account during the month for TL$122,000$ and TL$158,090,$ respectively. Following additional events occurred during the month: $-$ Purchased additional raw materials of TL$95,007$ on account. $-$ Incurred factory labor costs of TL$64,000$ exclusive of payroll taxes. Payroll taxes amounted to TL$16,070.-$ Incurred indirect materials of TL$17,000,$ and indirect labor of TL$20,007-$ Depreciation on factory equipment totalled to TL$12,000-$ Other factory expenses on account were TL$19,000-$ During the month, Company X assigned following costs to respective jobs as follows: Company X estimates total manufacturing overhead costs of TL$887,000,$ direct labor costs of TL$700,070$ and direct labor hours $20,000$ for the year. Q$-5)$ Compute the balance of WIP as at January $31.$ Q$-6)$ Compute the balance of FG as at January $31.$ Q$-7)$ Calculate the balance of MOH account as at January $31.$ Use $-$ if the MOH is underapplied. $($e$.$g$.$ if the account gives an overapplied balance of $100,$ enter $100.$ If the account gives an underapplied balance of $100,$ enter $-100.)$