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 2014, the following estimates were made for the year. Compute the predetermined overhead rate for each department. (Round answers to 2 decimal places, e.g. 1.50 or 1.50%.) Compute the under- or overapplied overhead for each department at January 31