Al Rawabi 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 labour cost in Department E, direct labour hours in Department G, and machine hours in Department I. In establishing the predetermined overhead rates for 2019, the following estimates were .. nade for the year. Department Manufacturing overhead Direct labour costs Direct labour hours Machine hours $900,000 $1,500,000 100,000 400,000 $1,800,000 $1,250,000 125,000 500,000 $840,000 $450,000 40,000 110,000 During January, the job cost sheets showed the following costs and production data. Department Direct materials used Direct labour costs Manufacturing overhead incurred Direct labour hours Machine hours $160,000 $120,000 $89,000 8,000 34,000 $126,000 $110,000 $124,000 12000 $78,000 $37,500 $74,000 3,500 10,400 45,000 Instructions (a). Compute the predetermined overhead rate for each department (2 marks) (b). Compute the total manufacturing costs assigned to jobs in January in each department (2 marks) (c) Compute the under-or over applied overhead for each department at January 31. (1 mark)