15-04A Agassi Company uses a job order cost system in each of its three manufacturing departments. Manufacturing overhead is applied to jobs on the basis of direct labor cost in Department D, direct labor hours in Department E, and machine hours in Department K. In establishing the predetermined overhead rates for 2020, the following estimates were made for the year. D Department E K Manufacturing overhead Direct labor costs $1,260,000 $1,800,000 $1,625,000 $960,000 $1,375,000 $495,000 Direct labor hours 110,000 125,000 44,000 Machine hours 440,000 550,000 120,000 During January, the job cost sheets showed the following costs and production data. Department D Direct materials used Direct labor costs Manufacturing overhead incurred Direct labor hours Machine hours 37,400 E $154,000 $138,600 $85,800 $132,000 $121,000 $41,250 $108,900 $136,400 $86,900 8,800 12,100 3,850 49,500 10,390 K Compute the predetermined overhead rate for each department. (Round answers to 2 decimal places, e.g. 12.50 or 12.50%.) Overhead rate Department D % Department E per direct labor hour $ Department K per machine hour $ Compute the total manufacturing costs assigned to jobs in January in each department. Manufacturing Costs Department D $ Department E $ Department K Compute the under- or overapplied overhead for each department at January 31. Manufacturing Overhead Department D $ Department E $ Department K $