1&2 Estimated Overhead was $6million. Estimated Machine hours were 100,000 hrs. Actual Overhead was 3,990,000 and actual machine hours were 68,000 hours. The over or under applied is not material. 1- Is overhead over under applied and by how much? 2- Give the end of the period adjustment to zero out MOH Service Departments Operating Departments Human Cafeteria resources Custodial Machining Assembly Departmental costs $ $ $ before allocation Number of $250,000 $50,000 180,000 700,000 1,000,000 employees 10 15 35 75 90 Square feet occupied 2,000 700 300 35,000 50,000 *allocate cafeteria and human resources based on employees *allocate custodial based on sq feet 3 Give the total cost of the machining department if the direct method of allocation is used_ 4 Give the total cost of the machining department if the step down method of allocation is used_