Lori Company uses a job-costing system at its Mississauga plant. The plant has a Machining Department and an Assembly Department. Its job-costing system has two direct cost categories (direct materials and direct manufacturing labour) and two manufacturing overhead cost pools (the Machining Department, allocated using actual machine hours (MH), and the Assembly Department, allocated using actual direct manufacturing labour cost). The 2013 budget for the plant is as follows:

Machining Assembly Department Department Manufacturing overhead (MOH) 2,200,000 $ 5,400,000 Direct manufacturing labour cost 1,100,000 $ 3,000,000 Direct manufacturing labour-hours (DMLH) 150,000 240,000 Machine hours (MH) 50,000 240,000 Requirements 1. During February, the cost record for Job 494 contained the following: Machining Assembly Department Department Direct material used $ 49,000 $ 78,000 Direct manufacturing labour costs $ 14,000 $ 19,000 Direct manufacturing labour-hours (DMLH) 1,300 1,500 Machine hours (MH) 2,200 1,100 Compute the total manufacturing overhead costs of Job 494. 2. At the end of 2013, the actual manufacturing overhead costs were $2,400,000 in Machining and $5,500,000 in Assembly. Assume that 53,000 actual machine hours were used in Machining and that actual direct manufacturing labour costs in Assembly were $3,100,000. Compute the overallocated or underallocated manufacturing overhead for each department