Innovative Products Ltd uses a job order costing system to control costs in its two production departments. Factory overhead is applied on the basis of machine hours in the Construction Department and on the basis of direct labour cost in the Finishing Department. The company prepared the following estimates for its production.

	Construction Department		Finishing Department
Machine hours Direct labour cost Direct labour hours Factory overhead	13 600 $480 000 26 000 $816 000		14 250 $760 000 48 000 $1 140 000

The accounting records for Job 431 reveal the following:

	Construction Department		Finishing Department
Machine hours Direct labour cost Direct labour hours Raw materials	80 $3 280 180 $2 600		100 $3 600 200 $2 840

Required

A. Calculate the predetermined overhead rate for each department.

B. Calculate the total cost of Job 431.

C. If the actual direct labour cost in the Finishing Department was $751600 and the actual  factory overhead was $1120000, was the overhead overapplied or underapplied?