part c please

Bramble a coffee-mug producer, generally conducts over half of its business in the last month of the calendar year 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 $11000 and $16,000, respectively, on December 31 Bramble does hold a fair amount of RM Imventory, however, so it will be able to quickly 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) Your answer is correct. Was Bramble's MOH cost for the year under-or overapplied? By how much? MOH cost was by $ Record the journal entry to close out the MOH difference by prorating it to the appropriate inventory/cost accounts based on their ending balances. (Credit occount titles are automatically indented when the amount is entered, Do not indent manually. Ust oll deblt entries before credlt entries. Round proportions to four decimol places, eg. 0.5250 and final answers to 2 decimal places, es. 5.275.25)