Ivanhoe 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 labor cost in Department D, direct labor hours in Department E, and machine hours in Department K. In establishing the predetermined overhead rates for 2022, the following estimates were made for the year. Department D E K Manufacturing overhead $1,032,000 $1,397,500 $774,000 Direct labor costs $1,290,000 $1,075,000 $387,000 Direct labor hours 86,000 107,500 34,400 Machine hours 344,000 430,000 103,200 The following information pertains to January 2022 for each manufacturing department. Department D E K Direct materials used $120,400 $108,360 $67,080 Direct labor costs $103,200 $94,600 $32,250 Manufacturing overhead incurred $85,140 $106,640 $67,940 Direct labor hours Machine hours 6,880 9,460 3,010 29,240 38,700 8,944 Compute the predetermined overhead rate for each department. (Round per machine hour answers to 2 decimal places, e.g. 12.50 and other answers to O decimal places, eg. 12 or 12%) Department D Department E Department K Overhead rate % per direct labor hour per machine hour Compute the total manufacturing costs assigned to jobs in January in each department. Department D Manufacturing Costs Department E $ Department K $ eTextbook and Media Compute the under- or overapplied overhead for each department at January 31. Department D $ Department E $ Department K $ Manufacturing Overhead