At the end of 2009, the actual manufacturing costs were $2,100,000 in Machining and $3,700,000 in Assembly.

Question:

At the end of 2009, the actual manufacturing costs were $2,100,000 in Machining and $3,700,000 in Assembly. Assume the 55,000 actual machine hours were used in Machining and that actual direct manufacturing labor costs in Assembly were $2,200,000. Compute the over and under-allocated manufacturing overhead for each dept.