Outcrapping 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 Total DL Total Fixed OH $14,000 $4,000 $5,600 Total completed and in process 7,000 units Units in finished goods Units in process 75 50 The firm has $100 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.) Before: $18,000 After: $17,678.25 Before: $14,000 After: $13,650 Before: $14,000 After: $13,750 Before: $18,000 After: $17,578.25