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: Department A B Manufacturing overhead Direct labor cost Direct labor hours Machine hours $2,100,000 1,500,000 100,000 200,000 $1,400,000 1,200,000 100,000 400,000 During January, the job cost sheet showed the following costs and production data: Direct materials used Direct labor cost Manufacturing overhead incurred Direct labor hours Machine hours Department A B $195,000 $128,000 100,000 110,000 130,000 135,000 8,000 8,400 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 S 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 $