Problem 3-36A

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 labour cost in Department D, direct labour hours in Department E, and machine hours in Department K. In establishing the predetermined overhead rates for 2016, the following estimates were made for the year.

		Department
		D		E		K
Manufacturing overhead		$1,400,000		$1,250,000		$720,000
Direct labour costs		$2,000,000		$1,250,000		$450,000
Direct labour hours		100,000		125,000		40,000
Machine hours		400,000		500,000		120,000

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

		Department
		D		E		K
Direct materials used		$140,000		$126,000		$78,000
Direct labour costs		$120,000		$110,000		$37,500
Manufacturing overhead incurred		$99,000		$100,000		$79,000
Direct labour hours		8,000		11,000		3,500
Machine hours		34,000		45,000		10,300

Question: Fill in the blanks

Thank you so much!

Calculate the predetermined overhead rate for each department (Round answers to 2 decimal places, e.g. 10.25.) Department D Department Es Department Ks Overhead rate % of direct labour cost per direct labour hour per machine hour LINK TO TEXT LINK TO TEXT Calculate the total manufacturing costs assigned to jobs in January in each department. (Round answers to 0 decimal places, e.g. 2,500.) Manufacturing Costs Department D Department E Department Ks LINK TO TEXT LINK TO TEXT Calculate the under-or over-applied overhead for each department at January 31. (Round answers to 0 decimal places, e.g. 2,525.) Manufacturing Overhead Department Ds Department Es Department Ks