Question $4$ Landis Company uses a job order cost system in each of its two manufacturing departments. Manufacturing overhead is applied to jobs on the basis of direct labor cost in Department A and machine hours in Department B$.$ In establishing the predetermined overhead rates for $2012,$ the following estimates were made for the year. Department Manufacturing overhead $$2,100,000$ $$1,600,000$ Direct labor cost $1,400,0001,200,000$ Direct labor hours $100,000100,000$ Machine hours $200,000400,000$ During January, the job cost sheet showed the following costs and production data: Department Direct materials used $$195,000$ $$128,000$ Direct labor cost $100,000110,000$ Manufacturing overhead incurred $155,000$ Direct labor hours $8,0008,400$ Machine hours $16,00034,000135,000$ Instructions Compute the predetermined overhead rate for each department $($b$)$ Compute the total manufacturing cost assigned to jobs in January in each department. $($c$)$ Compute the balance in the Manufacturing Overhead account at the end of January and indicate whether overhead is over$-$ or underapplied