prehensive Assignment 4 Saved The Gilster Company, a machine tooling firm, has several plants. One plant, located in St. Falls, Minnesota, uses a job order costing system for its batch production processes. The St. Falls plant has two departments through which most jobs pass. Plantwide overhead, which includes the plant manager's salary, accounting personnel, cafeteria, and human resources, is budgeted at $250,000. During the past year, actual plantwide overhead was $240,000. Each department's overhead consists primarily of depreciation and other machine-related expenses. Selected budgeted and actual data from the St. Falls plant for the past year are as follows. Department A Department B $ 162,000 170,000 $546,000 564,000 Budgeted department overhead (excludes plantwide overhead) Actual department overhead Expected total activity: Direct labor hours Machine-hours Actual activity: Direct labor hours Machine-hours 54,000 12,000 15,000 52,000 55,500 12,700 14,000 S4,000 For the coming year, the accountants at St. Falls are in the process of helping the sales force create bids for several jobs. Projected data pertaining only to job no. 110 are as follows. $21,000 Direct materials Direct labor costi Department A (2,400 hr) Department B (800 hr) Machine-hours projected: Department A Department B Units produced 36,000 10,800 160 1,200 11,000 d. Compute the under or overapplied overhead for the St. Falls plant for the year. (Round your intermediate calculations to 2