Tiehen Corporation uses a job$-$order costing system to assign manufacturing costs to jobs. At the end of the month it closes out any overapplied or underapplied manufacturing overhead to Cost of Goods Sold. Its balance sheet on April $1$ appears below:

$\backslash$table$[[\backslash$table$[[$Tiehen Corporation$],[$Balance Sheet$],[$April $1]],,],[$Assets:$,,],[$Cash$,,$$$10,850$