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 2017, the following estimates were made for the year. Department Manufacturing overhead Direct labor costs Direct labor hours Machine hours D $1,089,000 $1,361,250 110,000 440,000 $1,500,000 $1,375,000 125,000 550,000 K $960,000 $495,000 44,000 120,000 During January, the job cost sheets showed the following costs and production data. Department D Direct materials used Direct labor costs Manufacturing overhead incurred Direct labor hours Machine hours $154,000 $132.000 $108,900 8.800 37.400 $138,600 $121,000 $136,400 12.100 49,500 K $85,800 $41,250 $86,900 3,850 10,300 Your answer is correct. Compute the predetermined overhead rate for each department. (Round answers to 2 decimal places, e.g. 10.25.) Overhead rate Department D 80 Department E $ 12 per direct labor hour Department K $ 8 per machine hour Your answer is incorrect. Compute the total manufacturing costs assigned to jobs in January in each department. (Round answers to decimal places, e.g. 2,500.) Manufacturing Costs Department D $ Department E $ Department $ e Textbook and Media Your answer is partially correct. Compute the under-or overapplied overhead for each department at January 31. (Round answers to decimal places, e.g. 2,525.) Manufacturing Overhead Department D Underapplied Department E $ Overapplied Department K $ Underapplied