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Sheridan Company uses a job order cost system in each of its three manufacturing departments. Manufacturing overhead is applied to jobs on the basis of

Sheridan 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 2022, the following estimates were made for the year.

Department

D

E

K

Manufacturing overhead

$ 1,048,800

$ 1,610,000

$ 828,000

Direct labor costs

$ 1,380,000

$ 1,150,000

$ 414,000

Direct labor hours

92,000

115,000

36,800

Machine hours

368,000

460,000

110,400

The following information pertains to January 2022 for each manufacturing department.

Department

D

E

K

Direct materials used

$ 128,800

$ 115,920

$ 71,760

Direct labor costs

$ 110,400

$ 101,200

$ 34,500

Manufacturing overhead incurred

$ 91,080

$ 114,080

$ 72,680

Direct labor hours

7,360

10,120

3,220

Machine hours

31,280

41,400

9,568

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

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