C Ltd has two departments, A $\backslash$& B$.$ Overhead is applied based on direct labour hours in department A and machine hours in department B $.$ The following additional information is available: i$)$ Compute the overhead rate for Department A$.$ ii$)$ Compute the overhead rate for Department B$.$ iii$)$ Given that the actual overheads were as follows: Calculate the under$-$ or over$-$applied overheads for each department and for the organization as a whole.