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 2020, the following estimates were made for the year.

		Department
		D		E		K
Manufacturing overhead		$1,800,000		$1,500,000		$840,000
Direct labor costs		$2,250,000		$1,500,000		$540,000
Direct labor hours		120,000		125,000		48,000
Machine hours		480,000		600,000		120,000

During January, the job cost sheets showed the following costs and production data.

		Department
		D		E		K
Direct materials used		$168,000		$151,200		$93,600
Direct labor costs		$144,000		$132,000		$45,000
Manufacturing overhead incurred		$118,800		$148,800		$94,800
Direct labor hours		9,600		13,200		4,200
Machine hours		40,800		54,000		10,420

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 E		$	per direct labor hour
Department K		$	per machine hour

Compute the total manufacturing costs assigned to jobs in January in each department.

		Manufacturing Costs
Department D		$
Department E		$
Department K		$

Compute the under- or overapplied overhead for each department at January 31.

		Manufacturing Overhead
Department D		$	OverappliedUnderapplied
Department E		$	UnderappliedOverapplied
Department K		$	UnderappliedOverapplied