4. At the end of the year, the records of High Desert Potteryworks revealed the following actual cost and operating data for all jo worked on during the year Department Moulding Painting Direct labour-hours 11,800 63,800 Machine-hours 66,800 10,800 Direct materials cost $ 448,000 $ 698,000 Direct labour cost $ 126,000 $ 454,600 Manufacturing overhead cost $ 707,520 $ 759,000 What was the amount of under-or overapplied overhead in each department at the end of the year? (Do not round intermediate calculations.) overhead Moulding Department Painting Department overhead Pray 1 of 1 !!! Next a o - to search High Desert Potteryworks makes a variety of pottery products that it sells to retailers, such as Home Depot. The company uses a job order costing system in which predetermined overhead rates are used to apply manufacturing overhead cost to jobs. The predetermined overhead rate in the Moulding Department is based on machine-hours, and the rate in the Painting Department is based on direct labour cost. At the beginning of the year, the company's management made the following estimates: Direct labour-hours Machine-hours Direct materials cost Direct labour cost Manufacturing overhead cost Department Moulding Painting 16,500 69,000 88,000 9,800 $ 528,000 $ 668,000 $ 165,000 $ 483,000 $ 915,200 $ 845,250 Job 205 was started on August 1 and completed on August 10. The company's cost records show the following information concerning the job Direct labour-hours Machine-hours Materials placed into production Direct labour cost Department Moulding Painting 25 160 170 30 $ 450 $ 312 $ 270 $ 660