Calculating overhead rates. The Davidoff & Lee Company uses the direct labor costs basis in establishing overhead rates for its producing departments. For the year 19X6, the company estimates the following manufacturing overhead budgets:

Building Services $48,860 Department 101 75,300 Department 102 83,800 Department 103 78,518 Building Services is a service department that assists the producing departments.

Its overhead is allocated to the producing departments on the basis of floor space occupied. The floor space occupied and the estimates for direct labor costs are given below.

Floor Space Direct Labor Costs Department 101 2,660 sq. ft. $154,000 Department 102 1,900 sq. ft. 148,860 Department 103 3,040.sq. ft. 125,239 Determine the manufacturing overhead rates for each department for the year.

Carry your answers to six decimal places, round to five, and then change to percents.