Compute the total manufacturing costs assigned to jobs in January for each department & compute the under or over-applied overhead for each department in january

Problem 16-4A (Part Level Submission) Agassi 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 2017, the following estimates were made for the year. Department Manufacturing overhead Direct labor costs Direct labor hours Machine hours $ 924,000 1,500,000 900,000 1,320,000 1,875,000 675,000 60,000 120,000 150,000 600,000 125,000 750,000 During January, the job cost sheets showed the following costs and production data Department Direct materials used 210,000 189,000 117,000 Direct labor costs $56,250 180,000 165,000 Manufacturing overhead incurred Direct labor hours Machine hours 148,500 186,000 16,500 67,500 118,500 5,250 10,440 12,000 51,000