An organization has two production departments X and Y. For period 4, the organization has the following production overheads budget; Department Y Production overheads (GHe) 225,000 175,000 Production labour hours 7,500 7,000 During period 4, actual results were as follows; Production overheads (GH) 229,317 182,875 Production labour hours 7,950 7,280 Required: (i) Determine the predetermined overhead absorption rate for both departments in period 4 (ii) Determine the extent of over or under absorption of overheads in each department.