Hill Manufacturing uses departmental rates to apply manufacturing overhead costs to products. Manufacturing overhead costs are applied on the basis of machine-hours in the Machining Department and on the basis of direct labor-hours in the Assembly Department. At the beginning of 201X, the following estimates were provided for the coming year:
			Machining	Assembly
Direct labor - hours			10000	90000
Machine hours			100000	5000
Direct labor cost			80000	720000
Manufacturing overhead costs			250000	360000
Job #846 required work in both the machining and assembly departments. The accounting records show the following data for Job #846:
			Machining	Assemply
Direct labor hours			50	120
Machine hours			170	10
Direct material cost			2700	1600
Direct labor cost			400	900
At the end of the year, the accounting records of the company showed the following for the entire year:
			Machining	Assembly
Direct labor - hours			10100	92000
Machine hours			110000	5200
Direct labor cost			81500	745000
Manufacturing overhead costs			279000	377200
a. What is the overhead allocation rate for each department:
Machining ____________________________ Assembly _______________________________
b. For the year, was overhead overallocated or underallocated in the Machining Department? By how much?
c. What was the actual overhead rate for the Machining Department?