I need help in this Problem please

Chapter 16 Part 1 Checkpoint Problem #1 Gene Simmons Company uses normal costing in each of its three manufacturing departments. Manufacturing overhead is applied to production on the basis of direct labor hours in Department A, machine hours in Department B, and direct labor cost in Department C. In establishing the predetermined overhead rates for the current year, the following budgeted data was available: Department B Manufacturing Overhead $380,000 $420,000 $510,000 Direct Labor Cost $480,000 $550,000 $600,000 Direct Labor Hours 40,000 18,000 40,000 Machine Hours 24,000 70,000 35,000 The following actual information is available for January of the current year for each department: Department Direct Materials Used $53,000 $36,000 $66,000 Direct Labor Cost $44,000 $41,000 $53,000 Manufacturing Overhead $38,000 $30,000 $46,000 Direct Labor Hours Used 3,600 1,200 3,800 Machine Hours Used 2,200 5,200 3,100 REQUIRED: A. What two disadvantages are associated with actual costing? How does normal costing "solve" these problems? B. Compute the pre-determined overhead rate for the current year for each department. C. Compute the manufacturing overhead applied in January in each department. D. Compute under- or over-applied overhead at the end of January in each department--be sure to label the amount as under- or over-applied. E. How will the balance of the Factory Overhead account of each department be reported on the financial statements at the end of (1) January and (2) the year? W