4. At the end of the year, the firm's records revealed the following actual cost and operating data for all cases handled during the year: Department Research and Research-hours Direct attorney-hours Materials and supplies Direct attorney cost Departmental overhead cost Documents Litigation 23,000 .000 $ 19,000 $ 400,000 $ 770,000 15,000 $ 6.000 $ 775.000 $ 300,000 Determine the amount of underapplied or overapplied overhead cost in each department for the year. Department Research Litigation and Documents Departmental overhead cost incurred Departmental overhead cost applied Underapplied (or overapplied) 0 $ $ overhead