$\backslash$table$[[,,,],[$Part I: The Flintstene Asto Repair Shop has the following information for $2035],[],[,$Estimated L$.$abor hours,$2000,],[,$Estimated labor Dollars,$$70,000,],[,,,],[,$Actual Labour hours incurr,,$2150],[,$Actual Labor Doillars paid,,$$71,200],[,,,],[,$Estimated overhead $2025,,],[,,,],[,,,],[$On July $1$st Ba$,$Wht his cat in for repains:,,$],[,$New brake shoes $$90,,],[,$Sparkplugs $$135,,],[,$Oil Filter $$25,,],[,$Oil S$33,,],[,4$ hours labor on project,,$],[,,,],[,$Barncy paid $$800,,],[,,,],[$REQLIRED:$,,,],[,$a$)$ make the journal entrics,the the repal,car$]]$

b$)$ determine the profit or loss on fixing Barney's car if Frod eses lahor hours to allocate overhend

c$)$ determine the profit or loss on fixing Barmey's car if Fred uses labor dollars to allocate overhead

d$)$ at the cad of $2025$ Fred incurred actual overhead of S$91250$ Frod bed diroct laber of $1994$ hours and $$69500$ labor costs determine the ampant of over or under applied overhead with each method

e$)$ Make the end of the yyar joumal entry for Fired if he allocalles owerhend using labor dollars $($any difference is not material$)$