Whitley Construction Company is in the home remodeling business. Whitley has three teams of highly skilled employees, each of

whom has multiple skills involving carpentry, painting, and other home remodeling activities. Each team is led by an experienced

employee who coordinates the work done on each job. As the needs of different jobs change, some team members may be shifted to

other teams for short periods of time. Whitley uses a job costing system to determine job costs and to serve as a basis for bidding and

pricing the jobs. Direct materials and direct labor are easily traced to each job using Whitley's cost tracking software. Overhead

consists of the purchase and maintenance of construction equipment, some supervisory labor, the cost of bidding for new customers,

and administrative costs. Whitley uses an annual overhead rate based on direct labor hours.

Whitley has recently completed work for three clients: Harrison, Barnes, and Tyler. The cost data for each of the three jobs are

summarized below:

Budgeted direct materials cost and direct labor cost for the year are estimated at $$495,000$ and $$690,000,$ respectively. Direct labor

hours are budgeted at $27,000$ hours, and total overhead is budgeted at $$756,000.$

Required:

Calculate the total cost of each of the three jobs.

Suppose that for the entire year, Whitley used $28,300$ labor hours and total actual overhead was $$798,000.$ What is the amount of

underapplied or overapplied overhead?