Brinker Company uses a job order costing system at its local plant. The plant has a machining department and a inishing department. The company uses machin rs to allocate machining department overhead costs to jobs and uses direct labor cost to allocate finishing department overhead costs to jobs. Cost and practical acity estimates for the current year are as follows: (Click the icon to view the cost and practical capacity estimates) quirements ) Determine the cost driver rate for each department. b) Cost records for job 101 show the following EEB (Click the icon to view the cost records.) Determine the total cost charged to job 101 Requirement (a) Determine the cost driver rate for each department. ldentify the formula, then calculate the cost driver rate for each department (Enter your answers as whole numbers) Cost driver rate