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.

		Department
		D		E		K
Manufacturing overhead		$1,089,000		$1,500,000		$960,000
Direct labor costs		$1,361,250		$1,375,000		$495,000
Direct labor hours		110,000		125,000		44,000
Machine hours		440,000		550,000		120,000

During January, the job cost sheets showed the following costs and production data.

		Department
		D		E		K
Direct materials used		$154,000		$138,600		$85,800
Direct labor costs		$132,000		$121,000		$41,250
Manufacturing overhead incurred		$108,900		$136,400		$86,900
Direct labor hours		8,800		12,100		3,850
Machine hours		37,400		49,500		10,300

(a)

Compute the predetermined overhead rate for each department. (Round answers to 2 decimal places, e.g. 12.50 or 12.50%.)

		Overhead rate
Department D			%
Department E		$	per direct labor hour
Department K		$	per machine hour