Over/Under recovery of overheads

Hi Team,

I have a issue related to over or under recovery of overheads.

Client is an Engineering company and we allocate expenses based on cost centers.

For Manufacturing cost center alone we want to capture the recovery amount and would like to know whether the costs are under or over recovered.

For this we require

1. Expenses allocated to the Manufacturing cost center

2. Total of Actual cost incurred in the Work centers

The difference between the Actual Cost in WC - Cost allocated to Cost center should give our Over or under recovery of expenses.

We have the Cost allocated to Cost center and we use Actual Cost method and we arrive at the COGS by