A local law office employs a number of attorneys and 5 paralegals. For 2020, the company had budgeted $1,430,000 for indirect costs, however actual indirect costs incurred amounted to $1,980,000. Both direct and indirect costs are applied to jobs on the basis of professional labourhours, which includes an amount for attorneys and paralegals. For 2020, the company budgeted 22,000 labour hours, however 27,500 hours were actually incurred. Required

(A) If the company uses normal costing, what is the overhead applied to all jobs completed during the year?

(B) If the company uses normal costing, how much overhead would be applied to a job that used 600 labour hours?

(C) If the company uses actual costing, how much overhead would be applied to a job that used 600 labour hours?