28) A company's predetermined overhead rate is applied at 75% of direct labor cost. How much overhead would be allocated to Job No. XYZ if it incurred total direct labor costs of $170,000?

29) Based on the following calendar year information:

Advertising expense	$ 38,800
Depreciation of factory equipment	43,000
Depreciation of office equipment..	10,800
Direct labor.	150,600
Factory utilities...............	45,650
Rent on factory building	51,400
Indirect labor.	30,750
Sales commissions..	66,500
Interest expense.............	3,650
Inventories, January 1:
Raw materials.	104,450
Work in Process	87,250
Finished goods............	95,600
Inventories, December 31:
Raw materials..	82,300
Work in Process.	60,700
Finished goods.	101,050
Raw materials purchases..	332,450

If overhead is applied at the rate of 110% of direct labor costs.

Then from the above information, determine:

a) the amount of actual Overhead incurred during the year;

b) the amount of overhead applied during the year;

c) Was overhead for the year under- or over-applied and by how much?