Problem 15-04A Agassi Company uses a job order cost system in each of its three manufacturing departments, Manufacturing on hours in Department E, and machine hours in Department K. In establishing the predetermined overhead rates for 2020, the following estimates were made for the year. Department D Manufacturing overhead Direct labor costs Direct labor hours Machine hours $1,089,000 $1,361,250 110,000 440,000 $1,500,000 $1,375,000 125,000 550,000 $960,000 $495,000 44,000 120,000 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 $154,000 $132,000 $108,900 8,800 37,400 $138,600 $121,000 $136,400 12,100 49,500 $85,800 $41,250 $86,900 3,850 10,300 End Time: 05:02 PM /Remaining: 100 min CES Compute the predetermined overhead rate for each department. (Round new Overhead rate Department D % Department E per direct labor hour Department K per machine hour ly Compute the total manufacturing costs assigned to jobs in January in each departe Manufacturing Costs Department D Department E Department K Compute the under or overapplied overhead for each department at January 31. Manufacturing Overhead Department D $ Department E $ Department CALCULATOR Raw Materials $5,100, Work in Process-Cutting $3,800, Work in Pro-Assembly $11,500, and sembly 1,780. tene. Do not indent manually)