During the year ending 31 March 2012, the factory overhead costs of three production departments of an organization are as under Y Z $48,950 $89,200 $64,500 The basis of absorption of overheads is given below: Department X $5 per machine hour for 10,000 hours Y 75% of direct labour cost of $1,20,000 Z $4 per piece for 15,000 Pieces Calculate the department-wise under or over-absorption of overheads and present the data in a tabular form