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Agassi Company uses a job order cost system in each of its three manufacturing departments. Manufacturing overhead is apolied to jobs on the basis of direct labor costin Department D, direct labor hours in Department E, and machine hours in Department K. In establishing the predetermined overhead rates for 2017, the following estimates were made for the year. Department Manufacturing overhead Direct labor costs Direct labor hours Machine hours 1,197,000 $1,500,000 $720,000 $1,496,250 $1,250,000 $450,000 40,000 500,000 120,000 100,000 125,000 400,000 During January, the job cost sheets showed the following costs and production data. Department Direct materials used Direct labor costs Manufacturing overhead incurred Direct labor hours Machine hours 140,000 126,000 $78,000 120,000 110,000 37,500 $124,000 8000 11,000 3,500 34,000 45,000 10,450 $99,000 $79,000 Your answer is partially correct. Try again. Compute the under- or overapplied overhead for each department at January 31. (Round answers to o Manufacturing Overhead Department D 1000|Underapplied Department E Overapplied Department K 100|Underapplied Polishing Department of Major Company has the following production and manufacturing cost data for September. Materials are entered at the beginning of the process. Production: Beginning inventory 1,580 units that are 100% complete a inventory of 5,200 units 10% complete as to conversion costs. s to materials and 30% complete as to conversion costs: units started during the period ar45S00: 0 deg ending Manufacturing costs: Beginning inventory costs, comprised of $21,400 of materials and $58,044 of conversion costs; materials costs added in Polishing during the month, $204,584, labor and overhead applied in Polishing during the month, $126,100 and $257,240, respectively. Your answer is correct Compute the equivalent units of production for materials and conversion costs for the month of September Materials Conversion Costs The equivalent units of production 4708 424 (b) [ Your answer is incorrect. Try again. Compute the unit costs for materials and conversion costs for the month. (Round unit costs to 2 decimal places, e.g. 2.25) Materials Conversion Costs Unit costs 5.41 10.92