A company produces several products which pass through the two production departments in its factory. These two departments are concerned with filling and sealing operations. There are two service departments, maintenance and canteen, in the factory.

Predetermined overhead absorption rates, based on direct labour hours, are established for the two production departments. The budgeted expenditure for these departments for the period just ended, including the apportionment of service department overheads, was $110,040$ for filling, and $53,300$ for sealing. Budgeted direct labour hours were $13,100$ for filling and $10,250$ for sealing.

Service department overheads are apportioned as follows:

Maintenance $$ Filling $70\%$

Maintenance $$ Sealing $27\%$

Maintenance $$ Canteen $3\%$

Canteen $$ Filling $60\%$

Canteen $$ Sealing $32\%$

Canteen $$ Maintenance $8\%$

During the period just ended, actual overhead costs and activity were as follows:

$()$ Direct labour hours

Filling $7426012820$

Sealing $3811510075$

Maintenance $25050$

Canteen $24375$

Required:

Calculate the overheads absorbed in the period and the extent of the under$/$over absorption in each of the two production departments.