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 $1,398,300 $2,065,000 $1,062.000 Direct labor costs $1,770,000 $1,475,000 $531.000 Direct labor hours 118,000 147,500 47,200 Machine hours 472,000 590,000 141,600 The following information pertains to January 2022 for each manufacturing department.