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 Inestablishing the predetermined overhead rates for 2020, the following estimates were made for the year Department Manufacturing overhead Direct labor costs Direct labor hours Machine hours D $777000 $1,110,000 100,000 400.000 $1,500,000 $1,250,000 125,000 500,000 $900.000 $450,000 40,000 120.000 During January, the job cost sheets showed the following costs and production data Department Direct materials used Direct labor costs Manufacturing overhead incurred Direct labor hours Machine hours D $140,000 $120,000 $99.000 B000 34.000 $126.000 $110.000 $124000 11.000 45.000 $78.000 $37.500 $79.000 3,500 10,410 (a) Your answer is correct Compute the predetermined overhead rate for each department Round answers to 2 decimal ploces, es 12.50 or 12.50%) Overhead rate Department 70 % Department $ 12 per direct labor hour Department per machine hour (b) Compute the total manufacturing costs assigned to jobs in January incach department Manufacturing Costs Department $ Department E 5 Department $