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		$$1,032,000$		$$1,397,500$		$$774,000$
Direct labor costs		$2,290,000		$1,075,000		$,387,000
Direct labor hours		86,000		107,500		34,400
Machine hours		344,000		430,000		103,200

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

		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		$6,880$		9460		3010
Machine hours		$29,240$		38700		8944

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