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 $2025,$ 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 $92,000115,00036,800$

Machine hours $368,000460,000110,400$

The following information pertains to January $2025$ 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 $7,36010,1203,220$

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