The Glister Company, a machine tooling firm, has several plants. One plant, located in St$.$ Cloud, Minnesota, uses a job order costing system for its batch production processes. The St$.$ Cloud plant has two departments through which most jobs pass. Plant$-$wide overhead, which includes the plant manager$$s salary, accounting personnel, cafeteria, and human resources, is budgeted at $$300,000.$ During the past year, actual plantwide overhead was $$244,000.$ Each department$$s overhead consists primarily of depreciation and other machine$-$related expenses. Selected budgeted and actual data from the St$.$ Cloud plant for the past year are as follows.

Department A Department B

Budgeted department overhead

$($excludes plantwide overhead$)$ $ $109,200$ $ $567,000$

Actual department overhead $132,00\mathrm{0 \; \$}585,000$

Expected total activity:

Direct labor hours $58,000\mathrm{ \; \$1}5,000$

Machine$-$hours $14,000\mathrm{ \; \$5}4,000$

Actual activity:

Direct labor hours $60,000\mathrm{ \; \$1}4,000$

Machine$-$hours $14,70\mathrm{0 \; \$}56,000$

For the coming year, the accountants at the St$.$ Cloud plant 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 $ $22,000$

Direct labor cost:

Department A $(2,600$ hr$)39,000$

Department B $(800$ hr$)12,400$

Machine$-$hours projected:

Department A $110$

Department B $1,200$

Units produced $13,000$

Comprehensive Problem $5($Algo$)$ Part d

d$.$ Compute the under$-$ or overapplied overhead for the St$.$ Cloud plant for the year. $($Round your intermediate calculations to $2$ decimal places.$)$

f$.$ Would your response to part e change if the St$.$ Cloud plant could use the facilities necessary to produce parts for job no$.110$ for another job that could earn an incremental profit of $$25,000?$

Incremental profit earned by producing the other job $-$

Incremental cost of buying the parts from the subcontractor $-$

Increase in total profits $-$