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 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 K $ 1.237.500 $1787.500 $990,000 $ 1.650,000 $1,375,000 $495.000 110,000 137,500 44,000 440,000 550.000 132.000 The following information pertains to January 2022 for each manufacturing department Department D Direct materials used $ 154.000 $ 138.600 $ 85,800 Direct labor costs $132.000 $ 121000 541.250 Manufacturing overhead incurred $ 108.900 5136.400 586.900 Direct labor hours 8.800 12.100 3,850 Machine hours 37.400 49.500 11.440 Compute the predetermined overhead rate for each department. (Round per machine hour answer to 2 decimal places, eg 1250 and other answers to decimal places, eg, 25 or 25%) Overhead rate Department 96 Department S per direct labor hour Department S per machine hour