Using your answer to an earlier question (entitled 'Overhead absorption rates') and the following information, determine whether the overhead in each of the three production departments of Pippin Co is under or over absorbed and by how much for the twelve-month period.

Actual direct labour hours Actual machine hours Actual overhead (a) The overhead in the forming department is (b) The overhead in the machines department is (c) The overhead in the assembly department is Forming Machines Assembly 5,370 950 5,400 1,300 6,370 100 $13,900 $30,300 $8,500 absorbed by $ absorbed by $ absorbed by $