D Crane Company uses a job order cost system in each of its three manufacturing departments. Manufacturing overhead is direct labor hours in Department E, and machine hours in Department K. In establishing the predetermined overhead rates for 2020, the following estimates were made for the year, Department E K Manufacturing overhead $1,240,000 $1,500,000 $720,000 Direct labor costs $1,550,000 $1,250,000 $450,000 Direct labor hours 100,000 125,000 40,000 Machine hours 400,000 500,000 120,000 During January, the job cost sheets showed the following costs and production data. Department E K Direct materials used $140,000 $125,000 $78,000 Direct labor costs $120,000 $110,000 $37,500 Manufacturing overhead incurred $99,000 $124,000 $79,000 Direct labor hours 8,000 11,000 3,500 Machine hours 34,000 45,000 10,390 Compute the predetermined overhead rate for each department. (Round answers to Overhead rate Department D % Department E $ per direct labor hour Department K $ per machine hour Compute the total manufacturing costs assigned to jobs in January in each department. Manufacturing Costs Department D $ Department E $ Department Compute the under- or overapplied overhead for each department at January 31. Manufacturing Overhead Department D $ Department E $ Department K $