b-1. Find the plant wide overhead rate by using expected machine hours.

b-2. Find the department overhead rate using expected machine hours for Department A and Department B.

b-2. Calculate the projected manufacturing costs for job 110 using the three separate rates computed in b-1 and b-2.

Required information [The following information applies to the questions displayed below.] The Gilster Company, a machine tooling firm, has several plants. One plant, located in St. Falls, Minnesota, uses a job order costing system for its batch production processes. The St. Falls plant has two departments through which most jobs pass. Plantwide overhead, which includes the plant manager's salary, accounting personnel, cafeteria, and human resources, is budgeted at $250,000. During the past year, actual plantwide overhead was $236,000. Each department's overhead consists primarily of depreciation and other machine-related expenses. Selected budgeted and actual data from the St. Falls plant for the past year are as follows Department A Department B Budgeted department overhead (excludes plantwide overhead) Actual department overhead Expected total activity: $ 140,000 156,000 $ 625,000 643,000 Direct labor hours Machine-hours 50,000 10,000 15,000 50,000 Actual activity: Direct labor hours Machine-hours 51,000 10,700 13,000 52,000 For the coming year, the accountants at St. Falls are in the process of helping the sales force create bids for several jobs. Projected data pertaining only to job no. 110 are as follows. Direct materials Direct labor cost: $20,000 Department A (2,400 hr) Department B (1,200 hr) 36,000 9,200 Machine-hours projected: Department A Department B 140 1,200 9,000 Units produced d. Using the allocation rates in part b, compute the under- or overapplied overhead for the St. Falls plant for the year. (Round your intermediate calculations to 2 decimal places.)