MCC Builders have the following details regarding their housing subdivisions: Direct Materials Direct Labor Project A1 10,000 30,000 Project A2 20000 15,000 Project A3 30,000 20,000 Manufacturing Overhead is applied at the rate of 10% of Direct Labor. The actual overheads are $5,000. 1. Is the manufacturing overhead over applied or underapplied? By how much? 2. If project A2 has 500 houses, what is the per unit cost? 3. What is the Product cost for Project A3? 4. How much MOH is applied to Project A1? 5. When MOH is over-applied, account is