X company uses a job costing system at its plant. The plant has a production department and packaging department. Its job costing system has two direct cost categories and two overhead cost pools (production overhead is allocated on the basis of direct labor hours and packaging department overhead is allocated based on units.) The 2011 budget for the plant is

budgeted	Production	Packaging
Overhead	$1,000,000	1,500,000
Direct Labor	$1,250,000	300,000
Direct Labor hours	50,000	20,000
Units	200,000	200,000

During August, the job cost record for job X, contained the following

Job X	Production	Packaging
Direct Mat's Used	$100,000	50,000
Direct labor	$36,000	$1,800
Direct Labor Hours	1,200	120
Units	1,000	1,000

The actual results for the year 2011 were:

Actual	Production	Packaging
Overhead	$1,100,000	1,500,000
Direct Labor	$1,300,000	300,000
Direct Labor Hours	52,000	20,000
Units	201,000	201,000

1) Compute the total manufacturing overhead costs allocated to job X using Normal costing.

2.)Assume Job X was completed and the job cost ticket is complete.. What is the cost of the job using normal costing?

3.)Compute the over or under allocated overhead for each department for the year 2011.