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Agassi 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 2017, the following estimates were made for the year. Department E K $931.000 $ 1.625.000 $ 1.020,000 Manufacturing overhead Direct labor costs Direct labor hours $1,330,000 $ 1.875.000 $ 675,000 150,000 125.000 60.000 Machine hours 600,000 750,000 120,000 During January, the job cost sheets showed the following costs and production data. Department D E K Direct materials used $ 210,000 $189.000 $117.000 Direct labor costs $ 180,000 $165.000 $56.250 During January, the job cost sheets showed the following costs and production data Department D E K Direct materials used $ 210,000 $ 189,000 $ 117,000 $ 180,000 $ 165,000 $ 56,250 Direct labor costs Manufacturing overhead incurred Direct labor hours $ 148,500 $ 186,000 $ 118,500 12,000 16,500 5,250 Machine hours 51.000 67,500 10,340 Compute the predetermined overhead rate for each department (Round answers to 2 decimal places, eg. 10.25.) Overhead rate Department % Department $ per direct labor hour IT Compute the predetermined overhead rate for each department (Round answers to 2 decimal places, e-8. 10.25.) Overhead rate Department D Department E $ per direct labor hour Department $ per machine hour eTextbook and Media Compute the total manufacturing costs assigned to jobs in January in each department (Round answers to O decimal places, c.g. 2,500.) Manufacturing Costs Department $ Compute the total manufacturing costs assigned to jobs in January in each department. (Round answers to 0 decimal places, e.s. 2,500.) Manufacturing Costs Department D $ Department E $ Department $ eTextbook and Media Compute the under or overapplied overhead for each department at January 31 (Round answers to 0 decimal places, e.. 2,525.) Manufacturing Overhead Department D Compute the under-or overapplied overhead for each department at January 31. (Round answers to 0 decimal places, c.8. 2,525) Manufacturing Overhead Department $ Department E $ Department $ eTextbook and Media