Blending Process Beginning work in process Goods started Goods completed Ending work in process Units of Product 156,000 325,000 355,000 126,000 Percent of Conversion sex 100 100 40 Prepare a physical flow reconciliation with the information above. Physical flow reconciliation Units to account for: Units accounted for: Rafner Manufacturing identified the following budgeted data in its two production departments. Manufacturing overhead costs Direct labor hours Machine hours Assembly $1,190,800 11,900 DLH 5,900 MH Finishing $ 590,000 19,900 DLH 15,900 MH Required: What is the company's assembly department overhead rate using direct labor hours? The departmental overhead rate for Assembly 0