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.

Department

D E K

Manufacturing overhead $$1,350,000$ $$1,950,000$ $$1,080,000$

Direct labor costs $$1,800,000$ $$1,500,000$ $$540,000$

Direct labor hours $120,000150,00048,000$

Machine hours $480,000600,000144,000$

The following information pertains to January $2025$ for each manufacturing department.

Department

D E K

Direct materials used $$168,000$ $$151,200$ $$93,600$

Direct labor costs $$144,000$ $$132,000$ $$45,000$

Manufacturing overhead incurred $$118,800$ $$148,800$ $$94,800$

Direct labor hours $9,60013,2004,200$

$40,80054,00012,480$

Compute the predetermined overhead rate for each department.

Compute the total manufacturing costs assigned to jobs in January in each department.

Compute the under$-$ or overapplied overhead for each department at January $31.$