Compute the under or overapplied 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. Inestablishing the predetermined overhead rates for 2022, the following estimates were made for the year. Department E K $1,012,500 $1,462,500 $810,000 $405,000 $1.125.000 Manufacturing overhead Direct labor costs Direct labor hours Machine hours $1,350,000 90,000 360,000 112.500 36,000 450,000 108,000 The following information pertains to January 2022for each manufacturing department Department $126,000 $113,400 $70.200 $100,000 $99.000 Direct materials used Direct labor costs Manufacturing overhead incurred Direct labor hours $33,750 $89.100 $111,600 $71,100 7,200 9.900 3,150 Machine hours 30.600 40,500 9,360 Compute the predetermined overhead rate for each department. (Round per machine hour answers to 2 decimal places, e.g. 12.50 and other answers to 0 decimal places, e.g. 12 or 12%) Overhead rate Department 75 Department E $ per direct labor hour Department $ 7.50 per machine hour TA Your answer is correct. Compute the total manufacturing costs assigned to jobs in January in each department Manufacturing Costs Department D $ 315.000 Department E 341.100 Department K $ 174,150 Compute the under-or overapplied overhead for each department at January 31, Manufacturing Overhead Department D $ 923.400 Underapplied Department E $ 1.350.900 Overapplied Department $ 738,900 Underapplied