compute the under or over applied overhead for each department at january $31$

Pharoah 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 2025, the following estimates were made for the year, Manufacturing overhead Direct labor costs Direct labor hours Machine hours $1,012,500 $1,350,000 90,000 360,000 Department $1,462,500 $1,125,000 112,500 450,000 $810,000 $405,000 36,000 108,000 The following information pertains to January 2025 for each manufacturing department, Department Direct materials used Direct labor costs Manufacturing overhead incurred Direct labor hours Machine hours $ 126,000 $108,000 $89,100 7,200 30,600 $113,400 $99,000 $111,600 9,900 40,500 $70,200 $33,750 $71,100 3,150 9,360