$.\frac{?}{2\mathrm{.}5}$

Cheyenne, a coffee$-$mug producer, penerally conducts over halt of its bunions in the lant month of the calendar year due to holdiny sales. Dy the end of December, its fincal year$-$end, Chepenne had acoumulated Cost of Goods Sold in the amount of $$269,000$ Cheyenne's business model is to maintain minimal WiP Inventory and FG inventons. so these two accoumshud halane es of funt $$28,000$ and $$32,000,$ respectlvely, on December $31.$ Cheverver does hold a far mount of RM inventory. however, wo it will be atile to quichly fulfili its orders. As a result, its December $31$ RMM ieventory $($ull firect muteriab$)$ is $$9,000.$

Cheyenne utilizes a normal costing system, in its effort to have timely applied MOH information for each cuntom job, and its bufgeted MOH rate is $$\frac{2\mathrm{.}26}{?}$ direct labor hour. Budgeted MOH at the beginning of the year was $$168\mathrm{.}000.$actual MOH costs incurred by the end of the year were $$194,000.$ Actual direct labor hours used were $79,000.$

$($a$)$

Was Cheyenne's MOH cost for the year under$-$ or Overapplied? By how much?

MOH cost was $$ by $ $$

Seach

ING

Na

$4$x

$754724$

$44705$