Help needed please

Farnham & Associates is a literary consulting firm in New York. The following costs were incurred in a project to design a dust cover for a new novel: Direct material $29, 000 Direct professional labor 44, 000 The firm's budget for the year included the following estimates: Budgeted overhead $768, 000 Budgeted direct professional labor 640,000 Overhead is applied to contracts by using a predetermined overhead rate that is based on direct professional labor cost. Actual professional labor during the year was $660,000 and actual overhead was $760,000. Required: A. Determine the total cost to design the cover of the novel. B. Calculate the under- or overapplied overhead for the year. Be sure to label your answer. A. Total cost B