Fabulous Surf Boards Makes Custom Boards for Professional Surfers

Fabulous Surf Boards makes custom boards for professional surfers. The boards vary according to the types of materials requested by customers and the amount of direct labour required for the finishing process.
The following costs are estimated for 20x5:
Number of surf boards 3,000
Direct labour hours 45,000
Direct material cost $175,000
Direct labour cost $900,000
Overhead cost $675,000
During 20x5 actual costs were:
Number of surfboards 3,300
Direct labour hours 46,300
Direct materials $185,000
Direct labour $850,000
Overhead $664,000
a)Explain why job costing, and not process costing, should be used for this organization.
b)Fabulous uses a normal costing system. Overheard is allocated on the basis of direct labour hours. Calculate the manufacturing cost of a surfboard that takes $150 of direct materials and 36 hours of direct labour.
c)At the end of 20x5, how much overhead had been allocated to production?
d)Is the overhead over or underapplied, and by how much?
e)Assume that any over or underapplied overhead is closed to cost of goods sold. Prepare the journal entry for the adjustment.