Current Attempt in Progress Blossom 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 K Manufacturing overhead $1,450,800 $1,860,000 $1,116,000 Direct labor costs $1,860,000 $1,550,000 $558,000 Direct labor hours 124,000 155,000 49,600 Machine hours 496,000 620,000 148,800 The following information pertains to January 2022 for each manufacturing department. Department D E K The following information pertains to January 2022 for each manufacturing department. Department D E K Direct materials used $173,600 $156,240 $96,720 Direct labor costs $148,800 $136,400 $46,500 Manufacturing overhead incurred $122,760 $153,760 $97,960 Direct labor hours. 9,920 13,640 4,340 Machine hours 42,160 55,800 12,896 Compute the under- or overapplied overhead for each department at January 31. Department D Department E $ Department K eTextbook and Media Manufacturing Overhead