7. If the balance before adjustments in the overhead control account is considered material and significant, it should be A. Closed out to the COGS account B. Closed out proportionally to the FG and COGS accounts C. Closed out proportionally to the WIP, FG and COGS accounts D. Closed out proportionally to the DM, WIP, FG and COGS accounts E. None of the above I not in thi