In Table 1 are the following overhead costs and cost drivers for 2020 (assume that actual overhead and budgeted overhead were the same): Table 1 Overhead Item Costs Cost Driver Expected Quantity Setup costs $25,500 Number of setups 100 Ordering costs $7,350 Number of orders 100 Maintenance $10,000 Machine-hours 500 Power $4,700 Kilowatt-hours 400 GGA contracted jobs with Oakland and Larkspur, both of which were completed during the year, and these were the only jobs done during 2020. Production managers reported the following data in relation to these jobs: Oakland Job Larkspur Job Direct materials $20,000 $18,000 Direct labor $35,000 $40,000 Direct labor-hours 280 180 Number of setups 45 50 Number of orders 60 50 Machine-hours 250 250 Kilowatt-hours 200 300 NOTE: Round per-cost-driver costs to two decimal places; i.e. $1.23. a. What was the total cost of the Oakland Job? b. What was the total cost of the Larkspur Job? c. What is the amount of under- or over-applied overhead for the year