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		$1,272,000		$1,722,500		$954,000
Direct labor costs		$1,590,000		$1,325,000		$477,000
Direct labor hours		106,000		132,500		42,400
Machine hours		424,000		530,000		127,200

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

		Department
		D		E		K
Direct materials used		$148,400		$133,560		$82,680
Direct labor costs		$127,200		$116,600		$39,750
Manufacturing overhead incurred		$104,940		$131,440		$83,740
Direct labor hours		8,480		11,660		3,710
Machine hours		36,040		47,700		11,024

(a)

Compute the predetermined overhead rate for each department. (Round per machine hour answer to 2 decimal places, e.g. 12.50 and other answers to 0 decimal places, e.g. 25 or 25%.)

		Overhead rate
Department D		enter percentages	%
Department E		$enter a dollar amount per direct labor hour	per direct labor hour
Department K		$enter a dollar amount per machine hour rounded to 2 decimal places	per machine hour