Agassi Manufacturing 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 2012 the following estimates were made for the year. Department D E K Manufacturing overhead $1,065,000 $1,500,000 $840,000 Direct labor costs $1,500,000 $1,675,000 $603,000 Direct labor hours 134,000 125,000 53,600 Machine hours 536,000 670,000 120,000 During January, the job cost sheets showed the following costs and production data. Department D E K Direct materials used $187,600 $168,840 $104,520 Direct labor costs $160,800 $147,400 $50,250 Manufacturing overhead incurred $119,260 $166,160 $99,160 Direct labor hours 10,720 14,740 4,690 Machine hours 45,560 60,300 10,300 Compute the predetermined overhead rate for each department. (Round answers to 3 decimal places, e.g. 15.525.) D % E $ K $ Compute the total manufacturing costs assigned to jobs in January in each department. Department Manufacturing Costs D E K Direct materials $ $ $ Direct labor Overhead applied Total $ $ $ Compute the under- or overapplied overhead for each department at January 31. (For negative numbers use either a negative sign preceding the number, e.g. -45 or parenthesis, e.g. (45).) Department Manufacturing Overhead D E K Incurred $ $ $ Applied Under (over) applied $ $ $