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
		D		E		K
Manufacturing overhead		$934,800		$1,435,000		$738,000
Direct labor costs		$1,230,000		$1,025,000		$369,000
Direct labor hours		82,000		102,500		32,800
Machine hours		328,000		410,000		98,400

The following information pertains to January 2022 for each manufacturing department.

		Department
		D		E		K
Direct materials used		$114,800		$103,320		$63,960
Direct labor costs		$98,400		$90,200		$30,750
Manufacturing overhead incurred		$81,180		$101,680		$64,780
Direct labor hours		6,560		9,020		2,870
Machine hours		27,880		36,900		8,528

Compute the under- or overapplied overhead for each department at January 31.

		Manufacturing Overhead
Department D		$enter a dollar amount	select an option OverappliedUnderapplied
Department E		$enter a dollar amount	select an option OverappliedUnderapplied
Department K		$enter a dollar amount	select an option UnderappliedOverapplied