4. Ulela Company uses a plant-wide rate for manufacturing overhead. Ulela Company allocates manufacturing overhead to jobs using direct labour hours. The following information applies to the most recent year: Direct labour hours Planned 3,500 Actual 4,000 $480,000 Manufacturing overhead $472,500 Job 1347 was completed during the year with a direct materials cost of $5,300 and 45 direct labour hours. Labour was paid $20 per hour during the year. Required: a. Compute the over-or under-applied manufacturing overhead for this year, assuming normal costing. b. Compute the over-or under-applied manufacturing overhead for this year, assuming actual costing. c. Compute the revenue associated with Job 1347, assuming that the actual costing rate was used to allocate manufacturing overhead to the job and the policy at Ulela Company is to charge cost plus 15%.