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		$1,280,000		$1,500,000		$840,000
Direct labor costs		$1,600,000		$1,312,500		$472,500
Direct labor hours		105,000		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		8,400		11,550		3,675
Machine hours		35,700		47,250		10,380

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