uplicar. Problema P20-2 Rokary Corporation uses a job order cost system in each of its three manufacturing departments. Manufacturing overhead is applied to jobs based on direct labor cost in Department A, direct labor hours in Department B, and machine hours in Department C. In establishing the predetermined overhead rates for 2020, the following estimates were made for the year. Manufacturing overhead Direct labor costs Direct labor hours Machine hours Department A B $1,200,000 $1,500.00 $900,000 $1,500,000 $1,250,000 $450,000 100,000 125,000 40,000 400,000 500,000 120,000 I During January, the job cost sheets showed the following costs and production data. Departments A B Direct materials used $140,000 $126,000 $ 78,000 Direct labor costs $120,000 $110,000 $ 37,500 Manufacturing Overhead Incurred 99,000 124,000 79,000 Direct labor hours 8,000 11,000 3,500 Machine hours 34,000 45,000 10,400 Instructions (a) Compute the predetermined overhead rate for each department. (b) Compute the total manufacturing costs assigned to jobs in January in each department (c) Compute the under- or overapplied overhead for each department at January 31