Agassi Company uses a job order cost system in each of its three manufa direct labor cost in Department D, direct labor hours in Department E departments. Manufacturing overhead is applied to jobs on the basis of ine hours in Department K. In establishing the prederermined overhead rates for 2017, the following estimates were made for the year. Department Manufacturing overhead Direct labor costs Direct labor hours Machine hours $1,260,000 $1.625.000 $960,000 110,000 440.000 125,000 44,000 550,000120.000 During January, the job cost sheets showed the following costs and production data. $154,000 $138.600 s85.800 $132.000$121.000 $41.250 Manufacturing overhead incurred $108.900 1.400 $.900 8.800 12,100 3.850 0,390 Direct materials used Direct labor costs Overhead rate Department D rate ne hour Department K t D Depart