Bergeron's Fine Furnishings manufactures upscale custom furniture. Bergeron's currently uses a plantwide overhead rate based on direct labor hours to allocate its $$1,290,000$ of manufacturing overhead to individual jobs. However, Delores Fuller, owner and CEO, is considering refining the company's costing system by using departmental overhead rates. Currently, the Machining Department incurs $$870,000$ of manufacturing overhead while the Finishing Department incurs $$420,000$ of manufacturing overhead. Fuller has identified machine hours $(MH)$ as the primary manufacturing overhead cost driver in the Machining Department and direct labor $($DL$)$ hours as the primary cost driver in the Finishing Department.

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Read the requirements.

Requirement $1.$ Compute the plantwide overhead rate assuming that Bergeron's expects to incur $30,000$ total DL hours during the year.

First identify the formula, then compute the rate. $($Round your answer to the nearest whole dollar.$)$

Requirement $2.$ Compute departmental overhead rates assuming that Bergeron's expects to incur $14,500$ MH in the Machining Department and $17,500$ DL hours in the Finishing Department during the year.

First identify the formula, then compute the rate for each department. $($Round your answers to the nearest whole dollar.$)$