Consider two manufacturing companies, Frump Inc. and Fiden Inc. that follow normal job order costing and which have identical ending WIP and FG inventories and COGS amount in their books prior to disposing off an identical amount of under-applied manufacturing overhead. Frump Inc, writes off the under-applied manufacturing overhead to COGS and Fiden Inc. prorates that amount to Ending WIP, Ending FG and COGS based on the balances in those accounts. After accounting for the under-applied manufacturing overhead A. Frump Inc. will have higher period costs than Fiden Inc. B. Adjusted COGS for Frump Inc. will be higher than the adjusted COGS for Fiden Inc. OC. Frump Inc. will have lower period costs than Fiden Inc. OD. Frump Inc. will have a higher Revenue than Fiden Inc. O E. Adjusted COGS for Frump Inc. will be lower than the adjusted COGS for Fiden Inc