Hallaway Inc. uses a job-order costing system with machine hours as the allocation base for overhead. The company uses normal costing to develop their overhead allocation rate. The following information is available at the beginning of the year: Estimate Estimated factory overhead costs $1,512,000 Estimated machine hours 84,000 On December 31 the following information was available: Job # Job # Description 780 790 Direct materials $15,600 $7,000 Direct labour $11, 100 $5,000 Machine hours 170 80 Use the above information to answer the questions which follow.The total cost of Job 790, after overhead is applied, is $ 13440Jab 730 was completed in December and the client was billed at cost plus 60%. The price of Job T30 was $5 __________________ . At the end of the year actual machine hours were 77,000; therefore, total overhead applied to all jobs for the year was $At the end of the year actual factory overhead is $1,391,000 . This means that factory overhead is The total over- or under-applied factory overhead for the year is $. Enter your answer as a positive number