Consider the following selected cost data for the Katharine Forging Company for 2006.

Budgeted manufacturing overhead 7,200,000

Budgeted machine-hours 200,000.00

Actual manufacturing overhead 6,500,000

Actual machine-hours 171,000.00

Katharine's job-costing system has a single manufacturing overhead cost pool. Costs are allocated to jobs using abudgeted machine-hour rate and actual machine-hours. Any amount of under- or over-allocation is written off tocost of goods sold.

42 The budgeted manufacturing overhead rate is

43 The actual manufacturing overhead rate is