The next three questions $($question $5$ and Free$-$Response Questions $2$ and $3)$ are based on the following information:

Osprey Inc. manufactures custom horse saddles and uses normal costing. Osprey's pre$-$determined manufacturing overbead rate is $$18$ per direct$-$labor hour. Osprey's cost for August $2023$ are shown below:

$\backslash$table$[[$Direct materials,$$140,000$