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 Inestablishing the predetermined overhead rates for 2022, the following estimates were made for the year Manufacturing overhead Direct labor costs Direct labor hours Machine hours Department D $1,350,000 $1,950,000 $1,080.000 $1,800,000 $1,500,000 $540,000 120,000 150,000 48,000 480,000 600,000 144,000 The following information pertains to January 2022 for each manufacturing department, Department E $151,200 $132,000 $93,600 $168,000 $144,000 $45.000 Direct materials used Direct labor costs Manufacturing overhead incurred Directlabor hours Machine hours $118,800 $148,800 $94,800 9.600 13,200 4,200 40.800 54,000 12.480 Compute the predetermined overhead rate for each department. (Round per machine hour answer to 2 decimal places, eg. 12.50 and other answers to decimal places, eg.25 or 25%) Overhead rate Department D Department $ per direct labor hour Department $ per machine hour eTextbook and Media Compute the total manufacturing costs assigned to jobs in January in each department. Manufacturing Costs Department $ Department $ Department $ Compute the under or overapplied overhead for each department at January 31. Manufacturing Overhead Department $ Department $ Department K $