Vaughn 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 2020, the following estimates were made for the year. Department Manufacturing overhead Direct labor costs Direct labor hours Machine hours D $ 959,000 $ 1,370,000 100,000 400,000 $1,500,000 $1,250,000 125,000 500,000 $720,000 $450,000 40,000 120,000 During January, the job cost sheets showed the following costs and production data Direct materials used Direct labor costs Manufacturing overhead incurred Direct labor hours Machine hours Department $ 140,000 $126,000 $ 120,000 $ 110,000 $ 99,000 $ 124,000 8,000 11,000 34,000 45,000 $ 78,000 $37,500 $ 79,000 3,500 10,410 Compute the predetermined overhead rate for each department. (Round answers to 2 decimal places, e.g. 12.50.) Overhead rate Department D Department E per direct labor hour Departments per machine hour Compute the total manufacturing costs assigned to jobs in January in each department. Manufacturing Costs Department D Department E + Department K LINK TO TEXT LINK TO TEXT Compute the under- or overapplied overhead for each department at January 31. Manufacturing Overhead Department D Department E Department K