Carla Vista 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 2022, the following estimates were made for the year. Department D E K Manufacturing overhead $ 1,152,000 $ 1,560,000 $ 864,000 Direct labor costs $ 1,440,000 $ 1,200,000 $ 432,000 Direct labor hours 96,000 120,000 38,400 Machine hours 384,000 480,000 115,200 The following information pertains to January 2022 for each manufacturing department. Department D E K Direct materials used $ 134,400 $ 120,960 $ 74,880 Direct labor costs $ 115,200 $ 105,600 $ 36,000 Manufacturing overhead incurred $ 95,040 $ 119,040 $ 75,840 Direct labor hours 7,680 10,560 3,360 Machine hours 32,640 43,200 9,984 (a) Compute the predetermined overhead rate for each department. (Round per machine hour answer to 2 decimal places, e.g. 12.50 and other answers to O decimal places, e.g. 25 or 25%.) Overhead rate Department D Department E $ per direct labor hour Department K $ per machine hour