Agassi Company uses a job order cost system in eachrof its three manuficturing 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. During January the job cost sheets showed the following costs and production data During January, the job cost sheets showed the following costs and production data. Compute the predetermined overhead rate for each department (Round answers to 2 decimal places, eg. 12.50 or 12.50%. ) Manufacturing Costs Department D Department E Department K Compute the under-or ovelapplied overhead for each department at January 31