(a) Using the Adjusted Allocation Rate Approach for dealing with over/under applied overhead, how much is the total costs for the first course based on current students numbers?

(b) Using the Adjusted Allocation Rate Approach for dealing with over/under applied overhead, how much is the total costs for second course based on current students numbers?

(c) Using the Adjusted Allocation Rate Approach for dealing with over/under applied overhead, how much is the total costs for the third course based on current students numbers?

Table 2: Courses data \begin{tabular}{|l|r|r|r|} \hline & \multicolumn{1}{|c|}{ Core 1: Ethics and Business (Course 1) } & Core 2: Risk and Technology (Course 2) & Core 3: Financial Accounting and Reporting (FAR) (Course 3) \\ \hline Number of students in each course & 69 & 65 & 120 \\ \hline Lecturer salary per course & $13,094 & $14,764 & $17,887 \\ \hline Printed materials per student & $75 & $85 & $111 \\ \hline Occupancy costs per course & $13,435 & $20,683 & $15,721 \\ \hline Department overhead per course & $1,513 & $1,513 & $1,513 \\ \hline Room cleaning and electricity costs per course & $1,567 & $1,667 & $1,727 \\ \hline Marking cost per student & $78 & $78 & $85 \\ \hline \end{tabular} \begin{tabular}{|l|r|} \hline The budgeted number of faculty courses & 128 \\ \hline Budgeted faculty overhead costs & $178,688 \\ \hline The budgeted number of university courses & 1,420 \\ \hline Budgeted university overhead costs & $4,081,080 \\ \hline The actual number of faculty courses & 162 \\ \hline Actual faculty overhead costs & $550,800 \\ \hline The actual number of university courses & 1,480 \\ \hline Actual university overhead costs & $4,875,120 \\ \hline \end{tabular}