Problem 15-4A 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 tor 2017, the tollowing estimates were made for the year Manufacturing overhead Direct labor costs Direct labor hours Machine hours $1,179,000 $1,684,286 150,000 1,750,non $1,875,000 125,000 $1,08n.ona s675,000 12D,000 During anuary, the job cost sheets showed the fallowing costs and production data Direct materials used Direct labar costs Manufacturing overhead Incurred Direct labor hours Machine hours $148,500 12,000 51,00D $210,000 $189,000 117,000 180 $15,000 8,250 $186,000 $118,500 5,250 1D,430 16,500 67,500) Compute the predetermined owerhead rate for each department. (Round answers to 2 decimal places, e.g. 10.25.) Overhead rate DepartmerntE per direct labor hour Departmerit K per machine hour Compute the total manufacturing costs assigned to jobs in January in each department. (Round answers to 0 decimal places, e.o. 2,500.) VIDEOI STMTLAR PROB