Blossom 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 $2025,$ the following estimates were made for the year.

Department

E

Manufacturing overhead $$1,162,800$ $$1,785,000$ $$918,000$

Direct labor costs $$1,530,000$ $$1,275,000$ $$459,000$

Direct labor hours $102,000127,50040,800$

Machine hours $408,000510,000122,400$

The following information pertains to January $2025$ for each manufacturing department.

Department

Direct materials used $$142,800$ $$128,520$ $$79,560$

Direct labor costs $$122,400$ $$112,200$ $$38,250$

Manufacturing overhead incurred $$100,980$ $$126,480$ $$80,580$

Direct labor hours $8,16011,2203,570$

Machine hours $34,68045,90010,608$

$($a$)$

$($b$)$

Compute the total manufacturing costs assigned to jobs in January in each department.

Manufacturing Costs

Department D

Department E

Department K

$

$Blossom 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 $2025,$ the following estimates were made for the year.

The following information pertains to January $2025$ for each manufacturing department.

$($a$).$

$($b$)$

Compute the total manufacturing costs assigned to jobs in January in each department.

Manufacturing Costs

Department D $

Department E $

Department K