8. Multiple Choice Question 139. Raindrop Gear utilizes joborder costing for production of customized umbrellas. Each division establishes its own estimates regarding overhead, which are as follows: Division A Division B Total estimated overhead $78,750 $240,000 Total estimated machine hours 26,250 15,000 Total estimated direct labor costs $262,500 $120,000 If Division A allocates overhead on the basis of direct labor costs, and Division B allocates overhead based on machine hours, what wiil be the predetermined overhead rate For each division