XDC Corporation started operations this year. As the year went on, they compiled the following information on jobs worked (these are the only jobs for the year): XDC Corporation determined at the beginning of the year that $28 per Labor hour would be an appropriate POHR. As it turns out, throughout the year, overhead incurred totaled $4,405. Over or Under applied overhead is always considered to be immaterial and necessary steps should be taken to close the Overhead account prior to answering the questions below. Make the necessary calculations to determine the following items for the year just ended (round to the nearest whole dollar/input code: 0 )