At the end of the year, the records of WoodGrain Technology revealed the following actual cost and operating data for all jobs worked on during the year:

What was the amount of underapplied or overapplied overhead in each department at the end of the year?

Preparation deparrtment ______________________

Fabrication department _______________________

	Department
	Preparation				Fabrication
Machine-hours		88,700				24,800
Direct labor-hours		34,000				58,000
Direct materials cost	$	160,100			$	425,000
Manufacturing overhead cost	$	490,380			$	752,200

Total Overhead Cost: $3,338

Predetermined Overhead rate for each department:

Preparation department $5.40 per MH

Fabrication department $13.60 per DLH

What was the amount of underapplied or overapplied overhead in each department at the end of the year?

Preparation deparrtment ______________________

Fabrication department _______________________