XYZ has the following budgeted and actual information for the year:

			Budget	Actual
	Direct labor (for professional hours charged to clients)	$	200,000	$250,000
	Overhead
	Indirect materials		10,000	9,000
	Indirect labor		250,000	248,000
	Depreciation - Building		50,000	50,000
	Depreciation - Furniture		5,000	5,000
	Utilities		12,000	15,000
	Insurance		4,800	4,900
	Property taxes		5,200	5,200
	Other expenses		3,000	9,000
	Total	$	340,000	346,100

XYZ uses direct labor cost as the cost driver to apply overhead to clients. During January, the firm worked for many clients; data for two of them follow:

	Bob account
	Direct materials	$	800
	Direct labor	$	3,000
	Carl account
	Direct materials	$	2,380
	Direct labor	$	12,600

Required:

(1) Compute the predetermined overhead rate under normal costing.

(2) Compute the job cost for the Bob account for January.

(3) Compute the over or under applied overhead for the year.