Estate Pension Services helps clients' set up and administer pension plans that comply with tax laws and regulatory requirements. The firm uses a job$-$order costing system in which overhead is applied to clients$$ accounts on the basis of professional staff$-$hours charged to the accounts. Data concerning two previous years appear below:

$20$X$120$X$2$

Estimated professional staff$-$hours to be

charged to clients$$ accounts $4,1403,450$

Estimated overhead cost $ $144,900$ $ $144,900$

Professional staff$-$hours available $4,8304,830$

$$Professional staff$-$hours available$$ is a measure of the capacity of the firm. Any hours available that are not charged to clients$$ accounts represent unused capacity.

Required:

$1.$ Jennifer Miyami is an established client whose pension plan was set up many years ago. In both $20$X$1$ and $20$X$2,$ only twenty five hours of professional staff time were charged to Miyami$$s account. If the company bases its predetermined overhead rate on the estimated overhead cost and the estimated professional staff$-$hours to be charged to clients, how much overhead cost would have been applied to Miyami$$s account in $20$X$1?$ In $20$X$2?$

$2.$ Suppose that the company bases its predetermined overhead rate on the estimated overhead cost and the estimated professional staff$-$hours to be charged to clients as in Part $(1)$ above. Also suppose that the actual professional staff$-$hours charged to clients$$ accounts and the actual overhead costs turn out to be exactly as estimated in both years. By how much would the overhead be underapplied or overapplied in $20$X$1?$ In $20$X$2?($Do not leave any empty spaces; input a $0$ wherever it is required.$)$

$3.$ Refer back to the data concerning Miyami in Part $(1)$ above. If the company bases its predetermined overhead rate on the estimated overhead cost and the professional staff$-$hours available, how much overhead cost would have been applied to Miyami$$s account in $20$X$1?$ In $20$X$2?$

$4.$ Suppose that the company bases its predetermined overhead rate on the estimated overhead cost and the professional staff$-$hours available as in Part $(3)$ above. Also suppose that the actual professional staff$-$hours charged to clients$$ accounts and the actual overhead costs turn out to be exactly as estimated in both years. By how much would the overhead be underapplied or overapplied in $20$X$1?$ In $20$X$2?$