Exercise 184 Landis 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 machine hours in Department B. In establishing the predetermined overhead rates for 2019, the following estimates were made for the year: A Department B Manufacturing overhead $2,100,000 $1,400,000 Direct labor cost 1,500,000 1,200,000 Direct labor hours 100,000 100,000 Machine hours 200,000 400,000 During January, the job cost sheet showed the following costs and production data: Department A B Direct materials used $195,000 $128,000 Direct labor cost 100,000 110,000 Manufacturing overhead incurred 130,000 135,000 Direct labor hours 8,000 8,400 Machine hours 16,000 34,000 Compute the predetermined overhead rate for each department. (Round answers to 2 decimal places, e.g. 52.75.) Department A Department B Predetermined overhead rate per machine hour % $ Compute the total manufacturing cost assigned to jobs in January in each department. Department A Department B Total manufacturing costs $ $ Compute the balance in the Manufacturing Overhead account at the end of January and indicate whether overhead is over- or underapplied. Balance $