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. Manufacturing overhead Direct labor costs Direct labor hours Machine hours Department D E $1,279,800 $1,890,000 $972,000 $1,620,000 $1,350,000 $486,000 108,000 135,000 43,200 432,000 540,000 129,600 The following information pertains to January 2022 for each manufacturing department Department $151,200 Direct materials used Direct labor costs Manufacturing overhead incurred Direct labor hours Machine hours $129,600 $106,920 8,640 $136,080 $118,800 $133,920 $84,240 $40,500 $85,320 11,880 3,780 36,720 48,600 11,232 Compute the under-or overapplied overhead for each department at January 31. Manufacturing Overhead Department D $ Overapplied Department E $ Overapplied Department $ $