Rafner Manufacturing identified the following budgeted data in its two production departments. Rafner Manufacturing...

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Accounting

Rafner Manufacturing identified the following budgeted data in its two production departments.

Rafner Manufacturing identified the following budgeted data in its two production departments.

Assembly Finishing
Manufacturing overhead costs $ 1,120,800 $ 510,000
Direct labor hours 11,100 DLH 19,100 DLH
Machine hours 5,100 MH 15,100 MH

Required: What are the company's departmental overhead rates if the assembly department assigns overhead based on direct labor hours and the finishing department assigns overhead based on machine hours?

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