a$)$ With the overhead absoption rates of $24/$h $($Assembly$)$ and $26/$h $($Machining$),$ calculate the total costs for a job, assuming that is has incurred the following costs:

Direct materials: $$6,400$

Direct labour: $$5,500$

and requires:

Direct Labour hours:

Assembly: $300$

Machining: $50$

Machine Hours: Assembly: $10$

Machining: $200$

b$)$ Assume that at the end of the financial year, the total actual fixed overhead of the Machining department $($inclusive of re$-$allocation from the Maintenance and Store$)$ was $$130,100$ and that the actual machine hours were $30,200$ and the actual labour hours were $5,100.$ Determine the under$-$applied or over$-$applied overhead for the year for the Machining Department. Prepare a journal entry to close any balance in the Manufacturing Overhead account to Cost of Goods Sold.