Joy Company's facility contains two producing departments, Cutting and Assembly, and two service departments, Maintenance and Administration. Maintenance Department cost is distriouted based on square feet, and Administration Department cost is distributed based on number of employees. Service department costs are distributed to producing departments only. Producing department overhead rates are computed based on machine hours.

The estimated annual data are as follows

Cutting

Number of employees $150$

Square feet $21,000$

Machine hours $25,000$

Factory Overhead budget $520,000$

Assembly

Nymber of employees $100$

Square feet $9000$

Machine hours $20,000$

Factory Overhead budget $400,000$

Maintenance

Number of employees $40$

Square feet $4000$

Machine hours

Factory overhead budget $200,000$

Administration

Number of employees $30$

Square feet $3000$

Machine hours

Factory overhead budget $150,000$

Actual Factory overhead budget and hours for the month of october $2021$

Cutting

Factory overhead $11,000$

Machine hours $400$

Assembly

Factory overhead $14,000$

Machine hours $500$

Maintenance

Factory overhead

Machine hours

Required:

Determine the amount of over or underapplied factory overhead in each producing department