Calculate the under-allocated or over-allocated manufacturing overhead for each of the following two departments and for the Square at Mindanao plant as a whole on the basis of information below related to the plant in 2022

	Technology Department	Finishing Department
Manufacturing overhead incurred ($)	10,000,000	8,000,000
Direct manufacturing labour costs ($)	1,200,000	3,500,000
Machine-hours	180,000	40,000