11. Plitt Company uses a job-order cost system among WIP, FG, and CoGS based on year-end balances. The follow Orates overapplied or underapplied overhead information is available at December 31:oGs based on year-end balances. The following inc Actual materials used during year Actual labor costs incurred during year Applied overhead during year Actual overhead during year WIP inventory FG inventory $192,000 400,000 j-y 2mo 4%e- 793, 208,000 201,000 50,000 150,000 OCY wil o to 142,000 4oo,0 Plitt had no beginning inventories. At December 31, the adjusted balances should be A. B. C. WIP $50,000.00 $49,562.50 $50,000.00 $50,437.50 FG $150,000.00 $148,687.50 $150,000.00 $151,312.50 COGS $593,000.00 $594,750.00 $600,000.00 $605,250.00