Agate Company uses job order costing for each of its three departments. Overhead is applied to jobs on the basis of Direct Labor in Department D, Labor Hours in Department E, and Machine Hours in Department F. Annual Costs were estimated for each department as follows:

	Department D	Department E	Department F
Manufacturing OH	$1,200,000	$1,500,000	$900,000
Direct Labor Costs	$1,500,000	$1,250,000	$450,000
Direct Labor Hours	100,000	125,000	450,000
Machine Hours	400,000	500,000	120,000

At the end of the first month, the following ACTUAL costs and production was shown:

	Department D	Department E	Department F
Direct Materials	$140,000	$126,000	$78,000
Manufacturing OH	$99,000	$124,000	$79,000
Direct Labor Costs	$120,000	$110,000	$37,500
Direct Labor Hours	8,000	11,000	3,500
Machine Hours	34,000	45,000	10,400

1. a. Compute the pre-determined overhead rate for each department
2. b. Compute the under- or over-applied overhead for each department for the end of the month
3. c. Compute the total manufacturing costs assigned to each department for the month