Current Attempt in Progress Cheyenne, 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, Cheyenne had accumulated Cost of Goods Sold in the amount of $263,000. Cheyenne's business model is to maintain minimal WIP Inventory and FG Inventory, so these two accounts had balances of just $28,000 and $32,000, respectively, on December 31 . Cheyenne does hold a fair amount of RM Inventory, however, so it will be able to quickly fulfill its orders. As a result, its December 31RM Inventory (all direct materials) is $98,000. Cheyenne utilizes a normal costing system, in its effort to have timely applied MOH information for each custom job, and its budgeted MOH rate is $2.26/d irect labor hour. Budgeted MOH at the beginning of the year was $168,000; actual MOH costs incurred by the end of the year were $194,000. Actual direct labor hours used Record the journal 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 entries.)