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. D K Manufacturing overhead Direct labor costs Direct labor hours $1,800,000 $2,250,000 Department E $1,500,000 $1,500,000 125,000 $840,000 $540,000 48,000 120,000 120,000 480,000 Machine hours 600,000 During January, the job cost sheets showed the following costs and production data. Department K Direct materials used Direct labor costs Manufacturing overhead incurred Direct labor hours Machine hours $168,000 $144,000 $118,800 9,600 40,800 $151,200 $132,000 $148,800 13,200 54,000 $93,600 $45,000 $94,800 4,200 10,420 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 80 % Department E 12 per direct labor hour Department K 7 per machine hour Compute the total manufacturing costs assigned to jobs in January in each department. Manufacturing Costs Department D $ Department E $ Department K $