Marzuki Perabot Sdn Bhd uses a normal job costing system at its southern Johore 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 (direct materials and direct manufacturing labor) and two manufacturing overhead cost pools (the machining department overhead, allocated to jobs based on actual machine-hours, and the assembly department overhead, allocated to jobs based on actual direct manufacturing labor costs). The 2022 budget for the plant is as follows: a. Compute the budgeted manufacturing overhead rate for each department. b. During February, the job-cost record for Job 494 contained the following: Compute the total manufacturing overhead costs allocated to Job 494. c. At the end of 2022 , the actual manufacturing overhead costs were RM2,100,000 in machining and RM3,700,000 in assembly. Assume that 55,000 actual machine-hours were used in machining and that actual direct manufacturing labor costs in assembly were RM2,200,000. Compute the over- or under allocated manufacturing overhead for each department