Current Attempt in Progress Sunland 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 $ 1,044,000 $ 522,000 Manufacturing overhead Direct labor costs Direct labor hours Machine hours $ 1,392,000 $ 1,740,000 116,000 464,000 $ 1,885,000 $ 1,450,000 145,000 580,000 46,400 139,200 The following information pertains to January 2022 for each manufacturing department Department D E K $ 162,400 $ 146,160 $ 90.480 $43,500 $ 139,200 $ 127,600 Direct materials used Direct labor costs Manufacturing overhead incurred Direct labor hours Machine hours $ 114,840 $ 143,840 $ 91,640 9,280 12,760 4,060 39,440 52,200 12,064 (a) Instructions (a) Compute the predetermined overhead rate for each department. (b) Compute the total manufacturing costs assigned to jobs in January in each depart- ment. (c) Compute the under or overapplied overhead for each department at January 31