The following information pertains to January 2022 for each manufacturing department. Carla Vista 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 labour cost in Department D, direct labour 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. Calculate the under- or over-applied overhead for each department at January 31. Calculate the total manufacturing costs assigned to jobs in January in each department. Calculate the predetermined overhead rate for each department. (Round answers to 2 decimal places, e.g. 10.25.)