David manufactures snowboards for aspiring Olympic athletes and estimates the following: Designing Drilling Total Department Department Overhead Direct labour hours Machine hours $ 78,000 $ 72,000 $150,000 8,000 1,600 7,800 12,500 16,000 28,500 David uses departmental overhead rates for his business. In the Designing Department, overhead is applied on the basis of direct labour hours. In the Drilling Department, overhead is applied on the basis of machine hours. Actual data for the month of June is as follows: Designing Drilling Total Department Department Overhead $ 48,700 $ 80,200 $ 108,900 Direct labour hours 3.800 2.200 5,800 Machine hours 10,200 14,000 24.200 Use the above information to answer the following questions. What is the predetermined departmental overhead rate for the Designing Department? HINT: remember to apply the rounding rules. What is the predetermined departmental overhead rate for the Drilling Department? HINT: remember to apply the rounding rules. What is the overhead applied to production in the Designing Department for the month of June? HINT: remember to apply the rounding rules.