Use below information for Questions 4 to 5 : Company X applies MOH to jobs on the basis of machine hours used. Machine usage is expected to total 309,500 hours fo: the year, and MOH costs are estimated at TL137,000. For the year, 323,700 machine hours are used and TL139,030 MOH costs are incurred. Q-4) Determine the balance of MOH account at year-end. Use - if the MOH account is overapplied. (e.g. if the balance is TL100 overapplied, enter -100 . If the balance is TL100 underapplied, enter 100.) Q-5) 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 .)