Bakerston Company is a manufacturing firm that uses job-order costing (normal costing). The company's inventory balances were as follows at the beginning and end of the year 2020: Beginning RM Inventory Beginning WIP Inventory Beginning FG Inventory Ending RM Inventory Ending WIP Inventory Ending FG Inventory $14,000 $102,000 $162,000 $22,000 $120,000 $177,000 The company applies overhead to jobs using a predetermined overhead rate based on machine- hours. At the beginning of the year 2020, the company estimated that it would work 33,000 machine-hours and incur $231,000 in manufacturing overhead cost. The following transactions were recorded for the year 2020: Raw materials were purchased, $315,000. Raw materials were used in production, $281,000. The following employee costs were incurred: direct labor, $377,000; factory supervisor salary, $96,000; and administrative salaries, $172,000. Selling costs, $147,000. Factory utility costs, $36,000. Depreciation for the year was $127,000 of which $120,000 is related to factory operations and $7,000 is related to selling, general, and administrative activities. . Manufacturing overhead was applied using machine-hours as a driver. The actual level of activity for the year was 34,000 machine-hours. Sales for the year totaled $1,253,000. Assuming that the overhead variance is material, show the adjusted balances for WIP, 3. FG and COGS accounts