Far Play Company 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 for the year. Department A B C Manufacturing Overhead $730,000 $655,000 $925,000 Direct labour Cost $587,000 $104,000 $620,000 Direct labour Hours 46,500 42,000 43,000 Machine Hours 91,500 105,000 137,000 During January, the job 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 $75,000 Incurred Direct Labour Hours 3,500 4,200 4,800 Machine Hours 7,500 10,300 14,500 Required: 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 under-or over-applied overhead for each department at January 31"