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 predetermined overhead rate for each department. (Round per machine hour answer to 2 decimal places, e.g. 12.50 and other answers to 0 decimal places, e.g. 25 or 25%.)

		Overhead rate
Department D		enter percentages rounded to 2 decimal places	%
Department E		$enter a dollar amount per direct labor hour rounded to 2 decimal places	per direct labor hour
Department K		$enter a dollar amount per machine hour rounded to 2 decimal places	per machine hour