Joe's Fishery manufactures two products, Brown and yellow

Joe's Fishery manufactures two products, Brown and yellow, for which the following information is available. 

Maroon Gold 
Units Produced 2,600 17,775 

Target Selling Price $ 240 $ 110 

Manufacturing Cost
Per Unit 

Direct Material $ 78 $ 36 
Direct Labor $ 42 $ 24 
Manufacturing Overhead ? ? 
Total Manufacturing
Cost Per Unit ? ?

Direct Labor Hours Per Unit: 2 (brown) 2 (yellow) 

The company uses a traditional costing system, with total estimated manufacturing overhead of $815,000 applied to the two products on the basis of direct labor hours. 
a) Calculate the gross margin per unit of the Brown product under the current, traditional cost system
b) Assume that actual manufacturing overhead costs were $895,000 and actual direct labor hours were 52,000. How much is over/underapplied overhead?