Use the below information to calculate questions below

Company X uses a job cost system and applies overhead to production on the basis of direct labor cost. On January 1, 2018, Job 50 was the only job in process. The costs incurred prior to January 1 on this job were as follows: DM of TL28,000, DL of TL11,000, and MOH of TL15,008. As of January 1, Job 49 had been completed at a cost of TL85,007 and was part of finished goods inventory. There was a TL13,500 balance in the raw materials inventory account. During the month of January, Company X began production on Jobs 51 and 52, and completed Jobs 50 and 51. Jobs 49 and 50 were sold on account during the month for TL122,000 and TL158,070, respectively. Following additional events occurred during the month: Purchased additional raw materials of TL95,008 on account. Incurred factory labor costs of TL64,000 exclusive of payroll taxes. Payroll taxes amounted to TL16,080. Incurred indirect materials of TL17,000, and indirect labor of TL 20,008 Depreciation on factory equipment totalled to TL12,000 Other factory expenses on account were TL17,000 During the month, Company X assigned following costs to respective jobs as follows: Company X estimates total manufacturing overhead costs TL888,000, direct labor costs of TL 700,080 and direct labor hours 20,000 for the year. DM DL Assigned Costs Job 50 Job 51 Job 52 10,000 5,800 39,000 25,070 30,800 20,000 Compute the balance of WIP as at January 31. Compute the balance of FG as at January 31. Calculate the balance of MOH account as at January 31. 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.)