The following information presents financial results for the two models from last year: Private Label Branded Total Sales revenue Direct material Direct labor Manufacturing overhead Department A-101 Department A-102 $ 786,000 234,000 162,000 $ 552,000 $ 1,338,000 172,200 112,200 406, 200 274,200 $ 219,600 273,960 Total overhead $ 493,560 The product costing system at EA allocates manufacturing overhead on the basis of direct labor costs. Required: a. Compute the profit or loss for each product using plantwide allocation. b. Compute the profit or loss for each product using department allocation. Note: For all requirements, loss amounts should be indicated by a minus sign. Do not round intermediate calculations.