(d) Determine the assignment of costs to goods transferred out and in process. 8. Zubair Manufacturing Company uses a job order cost system in each of its two manufacturing departments Manufacturing overhead is applied to jobs on the basis of direct labor cost in Department A and direct labor hours in Department B. In establishing the predetermined overhead rates for 2020, the following estimates were made for the year Department B Manufacturing overhead 450,000 400,000 Direct labor costs 300,000 50.000 Direct labor hours 25.000 20.000 Machine hours 50.000 60.000 Department B Direct materials used $70,000 563.000 Direct labor costs $60,000 $55,000 Manufacturing overhead $86,000 $37.500 incurred Direct labor hours 2.000 1.250 Machine hours 4.000 5.250 During January, the job cost sheets showed the following costs and production data Instructions: (a) Compute the predetermined overhead rate for each department (b) Compute the total manufacturing costs assigned to jobs in January in each department (c) Compute the under-or-over applied overhead for each department at January 31