Pharoah 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 Manufacturing overhead $1,276,800 $1,960,000 $1,008,000 Direct labor costs $1,680,000 $1,400,000 $504,000 Direct labor hours 112,000 140,000 44,800 Machine hours 448,000 560,000 134,400 The following information pertains uary 2022 for each manufacturing department. Department D E K Direct materials used $156,800 $141,120 $87,360 Direct labor costs $134,400 $123,200 $42,000 Manufacturing overhead incurred $110,880 $138,880 $88,480 Direct labor hours 8,960 12,320 3,920 Machine hours 38,080 50,400 11,648 Your answer is partially correct. Compute the predetermined overhead rate for each department. (Round per machine hour answer to 2 decimal places, e.g. 12.50 and other answers to O decimal places, e.g. 25 or 25%.) Overhead rate Department D 65.14 % Department E $ 14 per direct labor hour Department K $ 7.5 per machine hour Your answer is partially correct. Compute the total manufacturing costs assigned to jobs in January in each department. Manufacturing Costs Department D $ 398720 Department E $ 425600 Department $ 216720 e Textbook and Media Your answer is partially correct. Compute the under-or overapplied overhead for each department at January 31. Manufacturing Overhead Department D $ 3360 Underapplied Department E $ 65600 Overapplied 4 Department $ 255220 Underapplied e Textbook and Media