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. Department X Z Manufacturing overhead $78,000 $75,000 Direct labor costs $60,000 $60,000 Direct labor hours 5,000 4,000 Machine hours 10,000 15,000 During March, the job cost sheets showed the following costs and production data. Department X Z $9,200 $6,400 $4,600 $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)