All jobs at Frankfurt Inc. which uses a job order costing system, go through two departments (fabrication and assembly). Overhead is applied to jobs based on machine hours in fabrication and on labor hours in assembly. In December 2009, corporate management estimated the following production data for 2010 in setting its predetermine OH rates:

Fabrication Assembly

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Machine hours 104,000 44,000 Direct labor hours 50,400 320,000 Departmental overhead $1,560,000 $1,760,000 Two jobs completed during 2010 were #2296 and #2297. The job order cost sheets showed the following information about these jobs: Job #2296 Job #2297

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Direct material cost $118,500 $147,200 Direct labor hours - Fabrication 900 460 Machine hours - Fabrication 1,800 900 Direct labor hours - Assembly 850 400 Machine hours - Assembly 108 46 Direct labor workers are paid $12 per hour in the Fabrication Department and $10 per hour in the Assembly Department. a. Compute the predetermined OH rates used in Fabrication and Assembly for 2010. b. Compute the direct labor cost associated with each for both departments. c. Compute the amount of overhead assigned to each job in each department. d. Determine the total cost of Jobs #2296 and #2297. e. Actual data for 2010 for each department are as follows: Fabricating Assembly

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Machine hours 103,200 43,200 Direct labor hours 47,800 324,000 Departmental overhead $1,528,000 $1,790,000 What is the amount of under applied or over applied overhead for each department for the year ended December 31, 2010?