Far Plav Companv uses a job order cost system in each of its three manufacturing departments. Manufacturing overhead is applied to jobs on the basis of direct labour cost in Department A, direct labour hours in Department B, and machine hours in Department C. In establishing the predetermined overhead rates for 2023, the following estimates were made forthe year. Department A B C Manufacturing Overhead $230,000 $655,000 $925,000 Direct labour Cost $58?,000 $104,000 $620,000 Direct labour Hours 46,500 42,000 43,000 Machine Hours 91,500 105,000 13?,000 DuringJanuary, thejob cost sheets showed the following costs and production data. Department A B C Direct Materials Used $92,000 $84,000 $64,000 Direct Labour Cost $53,000 $31,000 $45,000 Manufacturing Overhead $64,000 $68,000 $25,000 Incurred Direct Labour Hours 3,500 4,200 4,800 Machine Hours 1500 10,300 14,500 Reguired: a. Calculate the predetermined overhead rate for each department b. Calculate the total manufacturing costs assigned to jobs in January in each department. c. Calculate the underor overapplied overhead for each department at January 31\