5. Ali 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 X and machine hours in Department Z 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 Department $78,000 $60,000 5.000 10,000 Z $75,000 $60,000 4,000 15,000 During March, the job cost sheets showed the following costs and production data. Department $9,200 $4,600 z $6,400 $5,000 Direct materials used Direct labor costs Manufacturing overhead cost incurred Direct labor hours Machine hours $6,600 400 8,000 $6,210 420 12,600 Required: A. Compute the predetermined overhead rate for each department. (1 mark) B. Compute the total manufacturing costs assigned to jobs in January in each department (1 mark) C. Compute the under- or over applied overhead for each department at March 31. (1 mark)