• At the end of the year, the records of Tinkle-Tinkle Glass revealed the following actual cost and

operating data for all jobs during the year:

Department

Fabrication Finishing

Machines hours 85,900 30,000

Direct labor hours 32,500 29,000

Direct materials cost $425,000 $163,000

Manufacturing overhead cost $713,000 $288,000

What was the amount of actual overhead in each department at the end of the year? Was it underapplied or overapplied? (You should have a total of four answers for this question.)