QUESTION 3: Nagham Manufacturing is a small manufacturer that uses machine hours as its activity base for assigning manufacturing overhead costs to jobs. The company estimated the following information for year ended 31 December 2021 as follows: Direct materials $60,000 Direct labour $25,000 Manufacturing overhead costs $72,000 Number of machine hours 80,000 For year ended 31 December 2021, the actual machine hours totalled 84,000, and actual manufacturing overhead costs were $71,000. The company has completed Job # 228, and the details of the job is as follows: Direct materials $4,500 Direct labour $2,500 Number of machine hours 1,350 Required: (a) Compute the total manufacturing costs for Job # 228. (6 marks) (b) Determine the amount of overapplied or underapplied of manufacturing overheads in the year 2021