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 Manufacturing overhead Direct labor costs Direct labor hours Machine hours $1,280,000 $1,600,000 105,000 420,000 Department E $1,500,000 $1,312,500 125,000 525,000 K $840,000 $472,500 42,000 120,000 During January, the job cost sheets showed the following costs and production data. Direct materials used Direct labor costs Manufacturing overhead incurred Direct labor hours Machine hours D $147,000 $126,000 $103,950 8,400 35.700 Department E $132,300 $115,500 $ 105,000 11,550 47.250 K $81.900 $39,375 $82,950 3,675 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 $ per direct labor hour Department E per machine hour Department e Textbook and Media Compute the total manufacturing costs assigned to jobs in January in each department. Manufacturing Costs Department D $ Department E $ Department $ Compute the under-or overapplied overhead for each department at January 31. Manufacturing Overhead Department D $ Department E $ Department $