Agassi 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 2014, the following estimates were made for the year.

During January, the job cost sheets showed the following costs and production data.

Compute the predetermined overhead rate for each department.
Compute the total manufacturing costs assigned to jobs in January in each department.
Compute the under- or over applied overhead for each department at January 31.

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Department Manufacturing overhead Direct labor costs Direct labor hours Machine hours $1,050,000 S1,500,000 S852,000 $1,500,000 $1,500,000S540,000 120,000 480,000 125,000 48,000 600,000 120,000 Department Direct materials used Direct labor costs Manufacturing overhead $168,000S151,200S93,600 $144,000 S132,000$45,000 incurred Direct labor hours Machine hours $118,800S148,800S94,800 9,600 40,800 13,200 4,200 54,000 10,500