actice Spring (Part 25) w Score 02 Problem 2-4A (Video) Agassi Company uses a job order cast 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. Department D Results by Sty Manufacturing overead tive Direct labor costs $1,080,000 $1,500,000 $1,020,000 $1,542,857 $1,250,000 $450,000 Direct labor hours Machine hours 100,000 400,000 125,000 500,000 40,000 120,000 During January, the jab cost sheets showed the following costs end production data Department D Direct materials used $140,000 $124,000 $76,000 Direct labor costs $120,000 $110,000 $37,500 Manufacturing overhead incurred $95,000 $124,000 $75,000 Deect isbor hours 8,000 11,000 3,500 Machine hours 34,000 45,000 9,000