The FitzgeraldCompany uses a job-costing system at its Dover, Delaware, plant. The plant has a machining department and a finishing department. Fitzgeralduses normal costing with two direct-cost categories (direct materials and direct manufacturing labor) and two manufacturing overhead cost pools (the machining department with machine-hours as the allocation base, and the finishing department with direct manufacturing labor costs as the allocation base). The 2014budget for the plant is as follows:

	Machining Department	Finishing Department
Manufacturing overhead costs	$9,180,000	$8,217,000
Direct manufacturing labor costs	$930,000	$4,150,000
Direct manufacturing labor-hours	36,000	155,000
Machine-hours	180,000	31,000

Requirement 5. Amounts at the end of 2014 are as follows:

Machining Department	Finishing Department
Manufacturing overhead incurred	$10,450,000	$8,512,000
Direct manufacturing labor costs	$1,020,000	$4,400,000
Machine-hours	200,000	30,000

Compute the under- or overallocated manufacturing overhead for each department and for the Dover plant as a whole. (Use parentheses or a minus sign for overallocated

	Machining Department	Finishing Department
Manufacturing overhead incurred
Manufacturing overhead allocated
Department underallocated (overallocated)
Total underallocated (overallocated)

manufacturing overheads.)