Cullumber 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 $982,800 $1,260,000 $756,000 Direct labor costs $1,260,000 $1,050,000 $378,000 Direct labor hours 84,000 105,000 33,600 Machine hours 336,000 420,000 100,800 The following information pertains to January 2022 for each manufacturing department. Department Chapter 20: Homework Question 3 of 3 - / 1 D E K Direct materials used $117,600 $105,840 $65,520 Direct labor costs $100,800 $92,400 $31,500 Manufacturing overhead incurred $83,160 $104,160 $66,360 Direct labor hours 6,720 9,240 2,940 Machine hours 28,560 37,800 8,736 Compute the predetermined overhead rate for each department. (Round per machine hour answersto 2 decimal places, e.g. 12.50 and other answersto 0 decimal places, e.g. 12 or 12%) Overhead rate Department D % Department E $ per direct labor hour Department K $ per machine hour eTextbook and Media Chapter 20: Homework Question 3 of 3 - / 1 Compute the total manufacturing costs assigned to jobs in January in each department. Manufacturing Costs Department D $ Department E $ Department K $ eTextbook and Media Compute the under- or overapplied overhead for each department at January 31. Manufacturing Overhead Department D $ Department E $ Department K $