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 8. A management accountant must "Abstain from engaging in or supporting any activity that might discredit the profession." Under the IMA Statement of Ethical Professional Practice, this falls under the category of A. Competence B. Confidentiality C. Integrity D. Credibility E. None of the above