Crane 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 E K Manufacturing overhead $1,216,800 $1,560,000 $936,000 Direct labor costs $1,560,000 $1,300,000 $468,000 Direct labor hours 104,000 130,000 41,600 Machine hours 416,000 520,000 124,800 The following information pertains to January 2022 for each manufacturing department. Department D E K Direct materials used $145,600 $131,040 $81,120 Direct labor costs $124,800 $114,400 $39,000 Manufacturing overhead incurred $102,960 $128,960 $82,160 Direct labor hours 8,320 11,440 3,640 Machine hours 35,360 46,800 10,816 Compute the predetermined overhead rate for each department. (Round per machine hour answers to 2 decimal places, e.g. 12.50 and other answers to O decimal places, e.g. 12 or 12%) Department D Overhead rate % Department E SA $ per direct labor hour Department K $ per machine hour eTextbook and Media Compute the total manufacturing costs assigned to jobs in January in each department. Manufacturing Costs Department D Department E Department K SA $ $ SA $ SA