During the month of April, Advent Company had two jobs. The manufacturing costs incurred were: Raw materials purchased $ 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 Overheads has been pre-determined as 80% of Direct Labour Costs. Required: b. Compute the amount of over/under allocated overheads.