The Kristopher Company uses a job-costing system at its plant. The plant has a Machining Department and an Assembly Department. Its job-costing system has two direct-cost categories (direct materials and direct manufacturing labor) and two manufacturing overhead cost pools (the Machining Department overhead, allocated to jobs based on actual machine-hours, and the Assembly Department overhead, allocated to jobs based on actual direct manufacturing labor cost). The 2019 budget for the plant is: Machining Assembly Manufacturing overhead $1,800,000 $3,600,000 Direct manufacturing labor cost $1,400,000 $2,000,000 Machine-hours 50,000 200,000 At the end of 2019, the actual manufacturing overhead costs were $2,100,000 in Machining and $3,700,000 in Assembly. A total of 55,000 actual machine-hours were used in Machining and total actual direct manufacturing labor costs in Assembly were $2,200,000. Required

a. Determine the predetermined manufacturing overhead rate for each department. b. Calculate under or over-allocated overhead for each department. c. Assuming that the company uses the write-off to cost of goods sold approach method, prepare the journal entries to write off the under or over-allocated overhead for each department.