Aztec Industries produces bread which goes through two operations, Mixing and Baking, before it is ready to be packaged. Next year's expected costs and activities are shown below. Direct labor hours Mixing 407,000 DLH Baking Machine hours Overhead costs 807,000 MIL $569,800 87,000 DLH 807,000 $ 407,000 Compute Aztec's departmental overhead rate for the Baking department based on machine hours.