part b please

Bramble, a coffee-mug producer, generally conducts over half of its business in the last month of the calendaryear due to holiday sales. By the end of December, its fiscal year-end, Bramble had accumulated Cost of Goods Sold in the amount of $246,000. Bramble's business model is to maintain minimal WIP Inventory and FG Inventory, so these two accounts had balances of just $11,000 and $16,000, respectively, on December 31 Bramble does hold a fair amount of RM Inventory, however, so it will be able to quidkly fulfill its orders. As a result, its December 31 RM Inventory (all direct materials) is $81,000. Bramble utilizes a normal costing system, in its effort to have timely applied MOH information for each custom job, and its budgeted MOH rate is $225/ direct labor hour. Budgeted MOH at the beginning of the year was $151,000; actual MOH costs incurred by the end of the year were $143,000. Actual direct labor hours used were 62,000 . (a) Was Bramble's MOH cost for the year under-or overapplied? By how much? MOH costwas by $ Record the joumal entry to close out that MOH difference by using the direct write-off method. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. List all debit entries before credit entrie.)