Montana technology has a job order costing system. The company uses predetermined overhead rates in applying manufacturing overhead cost to indvidual jobs. The pre determined overhead rate in Department A is based on maching hours, and in Department B based on direct materials cost. the the beginning of the most recent year the company's managment made the following estimates for the year.

Department A B

Machine hours 70000 19000

direct lab hours 30000 60000

direct mateirals cost 195 000 282000

direct labour cost 260000 520000

man. overhead cost 420000 705000

Job 243 entered into production April 1 and was completed May 12. The company's cost records show the following information about the job

Department A B

Machine hours 250 60

direct lab hours 70 120

direct mateirals cost 840 1100

direct labour cost 610 880

At the end of the year actual cost and operating data for all jobs worked during the year:

Department A B

Machine hours 61000 20000

direct lab hours 28000 66000

direct mateirals cost 156000 284000

man. overhead cost 385000 705000

How do i calculate the predetermined overhead rates for Department A & B. How do i compute the amount of over or under applied overhead in each department. What is the total overhead cost applied to the job 243?