Assume that actual overhead costs for the year were $517,000 in Department A and $424,400 in Department B. Actual machine-hours in Department A were 17,000, and actual direct labor hours in Department B were 26,000 during the year. On the basis of this information, deter- mine the over- or underapplied overhead in each department for the year. SHOW CALCULATIONS OF UNDER APLIED AND OVER APPLIED