could you help on the following cost accounting question?

C. The XYZ Company uses a job-costing system at its California plant. The plant has a Machining and an Assembly Department. Its job-costing system has two direct-cost categories (direct materials and direct manufacturing labor) and two manufacturing overhead cost pools (the Manufacturing Department overhead, allocated to jobs based on actual machine-hours, and the Assembly Department overhead, allocated to jobs based on actual direct manufacturing labor costs). The 2017 budget for the plant is:

Machining Assembly

Department Department

Manufacturing overhead $1,600,000 $3,200,000

Direct manufacturing labor cost $1,200,000 $1,800,000

Direct manufacturing labor-hours 100,000 200,000

Machine-hours 40,000 180,000

During March, the job-cost record for Job 494 contained the following:

Machining Assembly

Department Department

Direct materials used $40,000 $60,000

Direct manufacturing labor cost $12,000 $13,000

Direct manufacturing labor-hours 1,000 1,500

Machine-hours 1,800 800

Compute the total manufacturing overhead costs allowed to Job 494.

At the end of 2017, the actual manufacturing overhead costs were $2,100,000 in Machining and $3,700,000 in Assembly. Assume that 55,000 actual machine hours were used in Machining and that actual direct manufacturing labor costs in Assembly were $2,200,000. Compare the over or under allocated manufacturing overhead for each department.