In establishing the predetermined overhead rates for 2020, the following estimates were made for the year. Manufacturing overhead Direct labor costs Direct labor hours Machine hours D $1,179,000 $1,684,286 150,000 600,000 Department E $1,750,000 $1,875,000 125,000 750,000 K $1,080,000 $675,000 60,000 120,000 During January, the job cost sheets showed the following costs and production data.

In establishing the predetermined overhead rates for 2020 , the following estimates were made for the year. During January, the job cost sheets showed the following costs and production data. During January, the job cost sheets showed the following costs and production data. Compute the under- or overapplied overhead for each department at January 31