Dire Rhettic is a firm that produces portable sanitation units. This firm uses backflush costing and values inventory using throughput accounting. All actual amounts are equal to budgeted amounts. The firm has NO variable overhead.

Total DM	$9,000
Total DL	$4,500
Total Fixed OH	$18,000
Total completed and in process	1,800 units
Units in finished goods	20
Units in process	10

The firm has $20 of raw materials at the end of the period. Which of the following are the correct balances of the COGS account before and after inventory costs are backflushed? (Round rates to the nearest cent if necessary.)

Group of answer choices

Before: $9,000 After: $8,830

Before: $31,500 After: $30,975

Before: $31,500 After: $30,955

Before: $9,000 After: $8,850