Hasya Inc uses a job order cost system in each of its three manufacturing departments. Direct labor hours is applied to jobs in Department A manufacturing overhead on the basis of direct labor cost in Department B, and machine hours in Department C. In establishing the predetermined overhead rates for 2022, the following estimates were made for the year. Manufacturing overhead Direct labor costs Direct labor hours Machine hours 2,500,000 2,200,000 250,000 500,000 Department B 2,200,000 2,500,000 275,000 700,000 C 1,950,000 1,550,000 50,000 660,000 During January, the job cost order sheets showed the following costs and production data Department A B Direct materials used Direct labor costs Manufacturing overhead incurred Direct labor hours Machine hours 270,000 230,000 100,000 9.000 31.000 220.000 200.000 140,000 12.000 43.000 190,000 140,000 95,000 5,000 12.000 a. Compute the predermined overhead rate for each department b. Compute the total manufacturing costs assigned in January for each department c. Compute the under-or overapplied overhead for each department at January 31