Carla Vista Company uses a job order cost system in each of its two manufacturing departments. Manufacturing overhead is applied to jobs on the basis of direct labor cost in Department A and machine hours in Department B$.$ In establishing the predetermined overhead rates for $2022,$ the following estimates were made for the year:DepartmentManufacturing overhead$$2,513,400$$$1,652,000$Direct labor cost$1,770,0001,416,000$Direct labor hours$100,000100,000$Machine hours$200,000400,000$During January, the job cost sheet showed the following costs and production data:DepartmentADirect materials usedDirect labor costManufacturing overhead incurredDirect labor hoursMachine hours$$230,100118,000153,4008,00016,000$B$$151,040129,800159,3008,40034,000$Compute the predetermined overhead rate for each department. $($Round Department A answer to $0$ decimal places, e$,$g$.275\%$ and Department B answer to $2$ decimal places, e$.$g$.$ $$52\mathrm{.}75.)$Department ADepartment BPredetermined overhead rate$\%$$per machine hour