CreativeCubicle uses a normal costing system and applies overhead on the basis of machine hours. CreativeCubicle has compiled the

following information:

Actual Direct Labor costs:

Actual Direct Labor hours:

Estimated Machine hours:

Actual Direct Materials:

Actual Machine hours:

Actual MOH:

Estimated MOH:

$$300,000$

$25,000$ hours

$14,000$ hours

$$750,000$

$15,000$ hours

$$235,000$

$$210,000$