"Problem 15-4A Agassi Company uses a job arder cost system in Department K. ach 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 F, and machine hour In establishing the predetermined overhead rates for 2017, the following estimates were made for the year Department E D- $1.625.000 $1. 75.000 Manufacturing overhead $1,260,000 $960,000 $4 S1 uret abor be 110.op0 Machine hours 440.000 550,000 120,000 During January, the job cost sheets showed the following costs and production data. Department Direct materials uscd $154,000 $132,000 $108,900 $138,600 $85,800 Direct labor costs $121.000 $41,250 Manufacturing overhead incurred $136,400 $86,900 urs 10.300 Machine 37 400 50 Compute the predetermined overhead rate for each department. (Round answers to 2 decimal places, e.g. 10.25.) Overhead rate Department D Department E s per direct labor hour Department K per machine hour Compute the total manufactunng costs assigned to jobs in January in each department. (Round answers to 0 decimal places, e.g. 2,500.) Manufacturing Costs Department D Department E Department K Compute the under or overapplied overhead for each department at January 31. (Round answers to 0 decimal places, e.g. 2,525.) Manufacturing Overhead Department D s Department Department K