Calculating Departmental Overhead Rates and Applying Overhead to Production At the beginning of the year, Glaser Company estimated the following Assembly Testing Department Department Total Overheacd Direct labor hours Machine hours Glaser uses departmental overhead rates. In the assembly department, overhead is applied on the basis of direct labor hours. In the testing department, overhead is applied on the basis of machine hours. Actual data for the month of March are as follows: $625,000 95,000 75,500 $712,500 63,650 39,260 $1,337,500 158,650 114,760 Assembly Department $75,000 11,400 Testing Department Total Overhead Direct labor hours Machine hours Required: 1. Calculate the predetermined overhead rates for the assembly and testing departments. Round your answers to the nearest cent. Assembly department overhead rate $85,500 7,538 4,711 $160,500 19,038 9,060 13,771 per direct labor hour Testinn danartment verhead rate Submit Test for Grading 229 PM DOLL