. At the end of the year, the company assembled the following actual cost data relating to all jobs worked on during the year. Department Cutting Machining Assembly Total plant Direct materials $ 192,000 $ 16,200 $ 116,000 $ 324,200 Direct labor 212,000 110,000 264,000 586,000 Manufacturing overhead $ 362,000 $ 422,000 $ 85,100 $ 869,100 a. Compute the underapplied or overapplied overhead for the year, assuming that a plantwide overhead rate is used. b. Compute the underapplied or overapplied overhead for the year, assuming that departmental overhead rates are used. (Enter overapplied overhead costs as negative amounts and underapplied overhead costs as positive amounts.)