Compton Company uses a predetermined overhead rate in applying overhead to production orders on a labour cost basis in Department A and on a machine hours basis in Department B. At the beginning of the most recently completed year, the company made the following estimates: Dept. A Dept. B Direct labour cost $60,000 $33,000 Factory overhead $80,000 $40,000 Direct labour hours 8,000 9,000 Machine hours 4,000 10,000 What predetermined overhead rate would be used in Department A and Department B, respectively? 83% and $5. 83% and $3. 133% and $4 81% and $3