Q-4) Company X applies MOH to jobs on the basis of machine hours used. MOH costs are expected to total TL300,700 for the year, and machine usage is estimated at 123,000 hours.

For the year, TL322,300 MOH costs are incurred and 130,070 machine hours are used. Calculate the amount of COGS adjustment at year-end. Use if the COGS adjustment is credit. (e.g. if the required adjustment is debiting COGS by 100, enter 100. If if the required adjustment is crediting COGS by 100, enter 100.)