During the month of April, Advent Company had two jobs. The manufacturing costs incurred were:
Raw materials purchased for $ 48,000
Factory Labour Incurred $ 80,000
Manufacturing Overheads Incurred $ 64,800
Costs assignment to the jobs were as follows:
Direct Materials: Job # Black $27,000
Job # White $21,000
Direct Labour: Job # Black $52,000
Job # White $28,000
The Advent Company took two jobs in June Job: Black and Job: White. The application rate for
Manufacturing Overhead has been pre-determined as 80% of Direct Labour Costs.

Required:
a. Compute the total costs allocated to each Job.
b. Compute the amount of over/under allocated overheads.