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 In establishing the predetermined overhead rates for 2017, the following estimates were made for the year. Department K $1.240,000 $1,625,000 Manufacturing overhead Direct labor costs $1.020,000 $540,000 $1.550,000 $1,500,000 Direct labor hours 120,000 125,000 48.000 Machine hours 480.000 600,000 120.000 During January, the job cost sheets showed the following costs and production data. Department D E Direct materials used $168,000 $151,200 $93,500 Direct labor costs $144,000 $132.000 $45.000 $118,800 $148,800 $94.800 Manufacturing overhead incurred Direct labor hours Machine hours 9.600 13,200 4.200 40.800 54.000 10,330 Compute the predetermined overhead rate for each department. (Round answers to 2 decimal places, 3. 10.25 Overhead rate Department % Department E $ per direct labor hour Department $ per machine hour e Textbook and Media Compute the total manufacturing costs assigned to jobs in January in each department. (Round answers to decimal places, es 2,500.) Manufacturing Costs Department $ Department $ Department $ e Textbook and Media Compute the under or overapplied overhead for each department at January 31. (Round answers to decimal places, es. 2,525) Manufacturing Overhead Department $ Department $ Department $ e Textbook and Media