The Fitzgerald Company uses a job-costing system at its Dover, Delaware, plant. The plant has a machining department and a finishing department. Fitzgeralduses normal costing with two direct-cost categories (direct materials and direct manufacturing labor) and two manufacturing overhead cost pools (the machining department with machine-hours as the allocation base, and the finishing department with direct manufacturing labor costs as the allocation base). The 2014 budget for the plant is as follows:
| Machining Department |
Finishing Department |
| Manufacturing overhead costs |
$9,180,000 |
$8,217,000 |
| Direct manufacturing labor costs |
$930,000 |
$4,150,000 |
| Direct manufacturing labor-hours |
36,000 |
155,000 |
| Machine-hours |
180,000 |
31,000 |
|
Requirement 5. Amounts at the end of 2014 are as follows:
| Machining Department |
Finishing Department |
| Manufacturing overhead incurred |
$10,450,000 |
$8,512,000 |
| Direct manufacturing labor costs |
$1,020,000 |
$4,400,000 |
| Machine-hours |
200,000 |
30,000 |
Compute the under- or overallocated manufacturing overhead for each department and for the Dover plant as a whole. (Use parentheses or a minus sign for overallocated