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. Manufacturing overhead Direct labor costs Direct labor hours Machine hours $990,000 $1,237,500 150,000 600,000 Department E $1,750,000 $1,875,000 125,000 750,000 Direct materials used Direct labor costs Manufacturing overhead incurred K $1,080,000 $675,000 60,000 120,000 During January, the job cost sheets showed the following costs and production data. Department E $210,000 $189,000 $180,000 $165,000 $148,500 $168,000 K $117,000 $56,250 $118,500 Direct labor hours Machine hours Department D Department E 12,000 Department K 51,000 Compute the predetermined overhead rate for each department. (Round answers to 2 decimal places, e.g. 12.50 or 12.50%.) Overhead rate 1 16,500 67,500 % 5,250 10,410 per machine hour per direct labor hour Compute the total manufacturing costs assigned to jobs in January in each department. Department D Department E $ $ Department K $ Manufacturing Costs Compute the under- or overapplied overhead for each department at January 31. Department D $ Department E Department K $ $ Manufacturing Overhead