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Crane 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 $934,800 $1,435,000 $738,000 Direct labor costs $1,230,000 $1,025,000 $369,000 Direct labor hours 82,000 102,500 32,800 Machine hours 328,000 410,000 98,400 The following information pertains to January 2022 for each manufacturing department. Department D E Direct materials used $114,800 $103,320 $63,960 500 400 400.000 100.750 The following information pertains to January 2022 for each manufacturing department. Department D E K Direct materials used $114,800 $103,320 $63,960 Direct labor costs $98,400 $90,200 $30,750 Manufacturing overhead incurred $81,180 $101,680 $64,780 Direct labor hours 6.560 9,020 2,870 Machine hours 27,880 36,900 8,528 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 0 decimal places, e.g. 25 or 25%.) Overhead rate Department D % Department E $ per direct labor hour 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 Department E $ . per direct labor hour. Department K $ per machine hour Compute the total manufacturing costs assigned to jobs in January in each department. Manufacturing Costs Department D $ 287984 Department E $ 319800 Department K $ 158670 Compute the under-or overapplied overhead for each department at January 31. Manufacturing Overhead Department D $ Department E $ Department K