SunlandMusic Company makes custom marimbas and xylophones. Since much of the work on these musical instruments is done by hand, the company uses direct labor hours as its manufacturing overhead application base. The company's annual budgeted overhead costs for34,000direct labor hours totaled $544,000.

(a)Assume that during the year, the company incurred manufacturing overhead totaling $576,000for37,000direct labor hours. By how much was manufacturing overhead under- or overapplied for the year?

(b)Assume that during the year, the company incurred manufacturing overhead totaling $576,000for35,000direct labor hours. By how much was manufacturing overhead under- or overapplied for the year?