1. Ali Company uses a job order cost system in each of its three manufacturing departments. Manufacturing overhead is applied to jobs on the basis of direct labor cost in Department X and machine hours in Department Z.

In establishing the predetermined overhead rates for 2020, the following estimates were made for the year.

	Department
		X		Z
Manufacturing overhead	$78000		$75000
Direct labor costs	$60000		$60000
Direct labor hours	5000		4000
Machine hours	10000		15000

During March, the job cost sheets showed the following costs and production data.

	Department
			X		Z
Direct materials used			$9200	$6400
Direct labor costs			$4800	$5000
Manufacturing overhead incurred			$6600	$6210
Direct labor hours			400	420
Machine hours			800	1260

Required:

1. Compute the predetermined overhead rate for each department.
2. Compute the total manufacturing costs assigned to jobs in March in each department.
3. Compute the under- or over applied overhead for each department at March 31.