Oriole 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 $1,042,800 $1,540,000 $792,000 Manufacturing overhead Direct labor costs Direct labor hours $1,320,000 $1,100,000 $396,000 88,000 110,000 35,200 Machine hours 352,000 440,000 105,600 The following information pertains to January 2022 for each manufacturing department. Department D E K Direct materials used $123,200 $110,880 $68,640 Direct labor costs $105,600 $96,800 $33,000 Manufacturing overhead incurred $87,120 $109,120 $69,520 Direct labor hours 7,040 9,680 3,080 Machine hours 29.920 39,600 9.152 (a) Compute the predetermined overhead rate for each department. (Round per machine hour answer to 2 decimal places, s. 12.50 and other answers to decimal places, ag. 25 or 25%) Overhead rate % Department D Department E $ per direct labor hour $ Department per machine hour