Department D E K Manufacturing overhead $1,152,000 $1,560,000 $864,000 Direct labor costs $1,440,000 $1,200,000 $432,000 Direct labor hours 96,000 120,000 38,400 Machine hours 384,000 480.000 115,200 The following information pertains to January 2022 for each manufacturing department Department D E K Direct materials used Direct labor costs Manufacturing overhead incurred Direct labor hours $134,400 $120.960 $74,880 $115,200 $105,600 $36,000 $95,040 $119.040 $75,840 7.680 10.560 3,360 Machine hours 32 640 43.200 9.984