Sandhill 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 2025, the following estimates were made for the year. The following information pertains to January 2025 for each manufacturing department. (c) Compute the under- or overapolied overhead for each department at January 31