A Company Has Two Departments That All Goods Pass Through

A company has two departments that all goods pass through: machining and assembly.Machining overhead is applied based on machine hours,and assembly overhead is applied based on direct labour hours.Data on each department are as follows:
$$\begin{array} { l r r } & \text { Machining } & \text { Assembly } \\\text { Budgeted Overhead } & \$ 75,000 & \$ 40,000 \\\text { Budgeted Direct Labour Hours } & 5,000 & 10,000 \\\text { Budgeted Machine Hours } & 25,000 & 1,000 \\\text { Actual Overhead } & \$ 75,400 & \$ 39,200 \\\text { Actual Direct Labour Hours } & 5,203 & 9,980 \\\text { Actual Machine Hours } & 25,040 & 850\end{array}$$ A. Calculate the overhead rate for each department.
B. What is each department's applied overhead?
C. Calculate each department's overhead variance. Specify whether it is overapplied or underapplied.