Calco 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 414,000 DLH Baking 94,000 DLH Machine hours Overhead costs 814,000 MH $ 662,400 814,000 MH $414,000 Compute Calco's departmental overhead rate for the Mixing department based on direct labor hours.