Use below information for Questions 6 to 9:

Company X is a manufacturing firm producing specialized equipments. June 1, 2018 B/S shows below balances:

Item	Beg
RM	4,250
MOH Applied	32,540
MOH Incurred	30,650

June 1, 2018 subsidiary ledgers (job cost sheets) show 3 jobs are being performed with following balances^[1]:

Assigned Costs	DM	DL		MOH
R	600	320		403
S	800	540		675
L	900	580		705

During June, RM purchases on account were TL4,970, and all wages (inclusive of payroll taxes) were paid in cash. Additional MOH of depreciation on factory equipment of TL900 was incurred together with miscellaneous production costs of TL470 on account. A summary of MRSs and LTTs shows below information (Hint: General use is also for production.):

Assigned Costs	DM		DL
R	850		850
K	2,000		850
S	500		360
L	1,300		1,200
R	300		390
General Use	1,500		1,200

MOH was charged to jobs at a rate of 1.35 per TL of DM costs. Jobs R, S and L were completed in June.R and S were sold in cash.

6)Compute the balance of WIP as at June 30.

7)Compute the balance of FG as at June 30.

8)Compute the balance of COGS as at June 30.

9)Calculate the balance of MOH account as at June 30. Use if the MOH is underapplied. (e.g. if the account gives an overapplied balance of 100, enter 100. If the account gives an underapplied balance of 100, enter 100.)