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 labour cost in Department D, direct labour 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 $1,089,000 $1,500,000 $960,000 Direct labour costs $1,361,250 $1,375,000 $495,000 Direct labour hours 110,000 125,000 44,000 Machine hours 440,000 550,000 120,000 The following information pertains to January 2022 for each manufacturing department. Department D E K Direct materials used $154,000 5138,600 585.800 Direct labour costs $132,000 $121,000 $41.250 Manufacturing overhead incurred $108,900 $136,400 $83.900 Direct labour hours 8,800 12,100 3.850 Machine hours 37,400 49.500 10,300 Calculate the predetermined overhead rate for each department. (Round answers to 2 decimal places, e.g. 10.25.) Overhead rate Department D " of direct labour cost Department E per direct labour hour Department K $ per machine hourCalculate the total manufacturing costs assigned to jobs in January in each department. Manufacturing Costs Department D Department E Department K