Dotsero Technology Inc. has a job-order costing system. The company uses predetermined overhead rates in applying manufacturing overhead cost to individual jobs. The predetermined overhead rate in Department A is based on machine-hours, and the rate in Department B is based on direct materials cost. At the beginning of the most recent year, the company's management made the following estimates for the year:

	Depart. A	Depart. B
Machine-hours	160,000	19,000
Direct labour-hours	30,000	60,000
Direct materials cost	$195,000	$352,500
Direct labour cost	$260,000	$470,000
Manufacturing overhead cost	$560,000	$705,000

Job 243 entered into production on April 1 and was completed on May 12. The company's cost records show the following information about the job:

	Depart. A	Depart. B
Machine-hours	300	60
Direct labour-hours	70	120
Direct materials cost	$840	$1,400
Direct labour cost	$610	$ 880

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

	Depart. A	Depart. B
Machine-hours	51,000	20,000
Direct labour-hours	28,000	66,000
Direct materials cost	$200,000	$280,000
Manufacturing overhead cost	$190,000	$450,000

Required:

a. Compute the predetermined overhead rates for Department A and Department B.

b. Compute the total overhead cost applied to Job 243.

c. Compute the amount of underapplied or overapplied overhead in each department at the end of the current year.