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 $2024,$ the following estimates were made for the

year.

During January, the job cost sheets showed the following costs and production data.

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 ${31}^{st}.$