Zaf Corporation manufactures precision equipment made to order for the semiconductor industry. Zaf uses two manufacturing overhead cost pools$-$one for the overhead costs incurred in its highly automated Machining Department and another for overhead costs incurred in its labour$-$based Assembly Department. Zaf uses a normal costing system. It allocates Machining Department overhead costs to jobs based on actual machine$-$hours using a budgeted machine$-$hour overhead rate. It allocates Assembly Department overhead costs to jobs based on actual direct manufacturing labour$-$hours using a budgeted direct manufacturing labour$-$hour rate. The following data are for the year:

b$.$ Compute the under$-$ or overallocated overhead in each department for the year. Dispose of the under$-$or overallocated amount in each department using proration based on ending balances $($before proration$)$ in Cost of Goods Sold, Finished Goods, and Work$-$in$-$Process. $($When calculating the prorations, round the interim proration ratio to eight decimal places as needed. Use parentheses or a minus sign for any subtractions. Round your final answers to the nearest whole dollar.$)$