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 $ 1,333,800 $ 1,710,000 $1,026,000 Manufacturing overhead Direct labor costs $1,425,000 $ 513,000 Direct labor hours $1,710,000 114,000 456,000 142,500 45.600 Machine hours 570,000 136,800 The following information pertains to January 2022 for each manufacturing department Department D E K Direct materials used $ 159,600 $ 143,640 $88.920 Direct labor costs $ 136,800 $ 125,400 $ 42,750 Direct materials used $ 159,600 $ 143,640 $88,920 Direct labor costs $ 136,800 $ 125,400 $42.750 Manufacturing overhead incurred $ 112,860 $ 141,360 $ 90,060 Direct labor hours 9,120 12.540 3,990 Machine hours 38,760 51,300 11,856 (a) ompute the predetermined overhead rate for each department. (Round per machine hour answer to 2 decimal places, es. 12.50 and other answers to decimal places, es. 25 or 25%) Overhead rate Department D % Department $ per direct labor hour Department $ per machine hour