RCES Problem 15-4A (Part Level Submission) Agassi 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 2017, the following estimates were made for the year Department Study Manufacturing overhead Direct labor costs Direct labor hours Machine hours 990,000 $1,750,000 $1,080,000 $1,237,s00 $1,875,000 $675,000 60,000 600,000 750,000 120,000 150,000 125,000 During January, the job cost sheets showed the following costs and production data 210,000 $189,000 $117,000 180,000 $165,000 $56,250 Manufacturing overhead incurred $148,500 $168,000 $118,500 2,000 16,500 5,250 51,000 67,500 10,410 Direct materials used Direct labor costs Direct labor hours Machine hours 30 7 8 9 0 4 5