Widhorse Compary uses a job-order cost system in each of its three manufacturing departments. Manufacturing overhend is apolied to jobs on the basis of direct labour cost in Department D, direct labour hours in Department E, and machine hours in Departmenk K. In establishing the predetermined overhead rates for 2022 . the following estimates were made for the year: The following information pertains to January 2022 for each manufacturing department. Calculate the under-or over-applied overhead for each department at January 31