LAX Company has two departments: Department A and Department B. The company uses job-order costing and computes a pre-determined overhead rate in each department. Department A uses direct labor hours as its base to calculate the rate and Department B uses machine hours. At the beginning of the year, the company made the following estimates. At the end of the year, the records of the company showed the following actual cost and operating data for all jobs worked on during the year. Required: a) Compute the predetermined overhead rate for each department. b) Compute the amount of underapplied or overapplied overhead in each department at the end of the year