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Compton Company uses a predetermined overhead rate in applying overhead to production orders on a labor cost basis in Department A and on a machine-hours

Compton Company uses a predetermined overhead rate in applying overhead to production orders on a labor 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 Labor Cost $56,000 $33,000

Manufacturing Overhead $67,200 $45,000

Direct Labor-Hours 8,000 9,000

Machine Hours 4,000 15,000

What predetermined overhead rate would be used in Department A and Department B, respectively?

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