Agassi Company uses a job order cost system in each of its three manufacturing depar 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 $1,280,000 $1,500,000 $840,000 Direct labor costs Direct labor hours $1,600,000 105,000 $1,312.500 $472,500 125.000 42.000 Machine hours 420,000 525,000 120,000 During January, the job cost sheets showed the following costs and production data. Department D E K Direct materials used $147,000 $132,300 $81,900 Direct labor costs $126,000 $115,500 $39.375 Manufacturing overhead incurred $103,950 $105,000 $82.950 Direct labor hours Machine hours 8,400 35,700 11.550 3,675 47.250 10,300 Compute the under- or overapplied overhead for each department at January 31. Manufacturing Overhead Department D Underapplied Department E $ Overapplied Department K $ Underapplied