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.

$\backslash$table$[[,$Department$],[$Manufacturing overhead,$$1,042,800,$$$1,540,000,$$$792,000$