In establishing the predetermined overhead rates for 2020, the following estimates were made for the year. D Manufacturing overhead Direct labor costs Direct labor hours Machine hours $1,080,000 $1,542,857 100,000 400,000 Department E $1,500,000 $1,250,000 125,000 500,000 $1,020,000 $450,000 40,000 120,000 During January, the job cost sheets showed the following costs and production data. Department Direct materials used Direct labor costs Manufacturing overhead incurred Direct labor hours Machine hours $140,000 $120,000 599,000 8,000 34,000 $126,000 $110,000 $124.000 11,000 45,000 $78,000 $37,500 $79,000 3,500 9,000 Compute the predetermined overhead rate for each department. (Round answers to 2 decimal places, e.g. 12.50 or 12.50%.) Overhead rate Department D Department $ per direct labor hour Department per machine hour $ LINK TO TEKT LINK TO TEXT Compute the total manufacturing costs assigned to jobs in January in each department. Manufacturing Costs Department D $ Department $ Department $ LINK TO TEXT LINK TO TEXT Compute the under-or overapplied overhead for each department at January 31. Manufacturing Overhead Department D $ Department $ Department K