Webb Corporation uses a predetermined overhead rate based on direct labor-hours (DLH) to apply factory overhead to jobs. Webb has provided the following estimated costs for the upcoming year: Direct materials $ 6,000 Direct labor 20,000 Rent on factory building 15,000 Sales salaries 25,000 Depreciation on factory equipment 8,000 Indirect labor in the factory 12,000 Production supervisor's salary 15,000 At the beginning of the year Webb estimated that 20,000 DLH will be worked during the year. During the year Webb actually used 24,000 DLH and incurred actual factory overhead of $57,000. Webb Factory overhead is (Select by [Select) closes (zeros) at FOH entirely to CGS. The journal entry to zero out FOH will Select 1 V to CGS Cai Corporation uses a job-order costing system and has provided the following partially completed T-account summary for the past year: (There should be a picture of a T-Account below - if not give it a moment for your WIFI muscle to kick in) Raw Materials Bal. 1/1 17,000 Debits Credits ? 97,000 Bal 12/31 30,000 Work In Process Bal. 1/1 19,000 Direct materials 74,000 506,000 Direct labor 13,000 Overhead applied 257.000 Bal. 12/31 The cost of indirect materials requisitioned for use in production during the year was $