Overhead rate per E5-4: In the manufacturing company, the following estimates have been made in respect of factory overhead for the year ended 31st December, 2009: Department Working hours 24,000 Working hours 20,000 A B Tk. 90,000 Tk. 72,000 Tk. 80,000 Tk. 64,000 The fixed rates are based on normal working time which is 24,000 hours for the year. Actual factory overhead and actual working hours for the month of April are as follows: Department Factory overhead Hours A Tk. 7,000 1,800 B Tk. 4,950 1,500 Compute factory overhead rates applicable to the departments. Show the under or over-allocation of factory overhead in each of the department for the month of April