The Gilster Company, a machine tooling firm, has several plants. One plant, located in St. Falls, Minnesota, uses a job order costing system for its batch production processes. The St. Falls plant has two departments through which most jobs pass. Plantwide overhead, which includes the plant managers salary, accounting personnel, cafeteria, and human resources, is budgeted at $250,000. During the past year, actual plantwide overhead was $230,000. Each departments overhead consists primarily of depreciation and other machine-related expenses. Selected budgeted and actual data from the St. Falls plant for the past year are as follows.

	Department A				Department B
Budgeted department overhead
(excludes plantwide overhead)	$	108,000			$	329,000
Actual department overhead		120,000				344,000
Expected total activity:
Direct labor hours		44,000				10,000
Machine-hours		18,000				47,000
Actual activity:
Direct labor hours		45,500				9,500
Machine-hours		18,500				49,000

For the coming year, the accountants at St. Falls are in the process of helping the sales force create bids for several jobs. Projected data pertaining only to job no. 110 are as follows.

Direct materials	$	18,500
Direct labor cost:
Department A (2,200 hr)		33,000
Department B (1,200 hr)		6,800
Machine-hours projected:
Department A		110
Department B		1,200
Units produced		14,000

a. Using the allocation rates in part b, compute the under- or overapplied overhead for the St. Falls plant for the year. (Round your intermediate calculations to 2 decimal places.)

part b numbers: Machine hourly 3.85

Ovhd rate Dept. A labor hour 6.00

Ovhd rate Dept. B labor hour 7.00