please provide accurate explanation it is an analysis exercise.Please provide all the proofs for any computation.

ABC Firm uses a job costing system. OH is applied on the basis of DL dollars. At the beginning of 2020, the firm made the following estimates. Actuals as of the end of the year are also reported. Estimates Actuals Direct labour hours 41,000 43,480 Machine hours 207,000 196,600 Direct labour Direct materials Overhead $732,000 863,000 2,457,000 $792,310 858,200 2,491,200 On June 17, Job 403 was begun. It was completed on July 30. It required 5,400 machine hours and 960 DLH. Direct manufacturing costs were DM of $7,800 and DL of $21,210. The job sold for $125,000. On November 11, Job 890 was begun. It was completed on November 21. It required 3,700 machine hours and 1,250 DLH. Direct manufacturing costs were DM of $7,400 and DL of $28,500. The job sold for $130,000. Refer to the module problem. Job 403 and Job 890 use resources in different amounts and should, therefore, have different costs. When the OH application base is DL$, Job 890 appears to cost more than Job 403. When the OH application based is MH, Job 890 appears to cost less than Job 403. The cost of Job 403 is much the same no matter which OH application base is used, but the cost of Job 890 changes quite a bit. Explain clearly why this is the case. Need concise and accurate explanation it is analysis exercise. When you add any computation to support the argument. Please provide all proof