Deep Ocean Potteryworks makes a variety of pottery products that it sells to retailers such as Home Depot. The company uses a job$-$

order costing system in which predetermined overhead rates are used to apply manufacturing overhead cost to jobs. The

predetermined overhead rate in the Moulding Department is based on machine hours, and the rate in the Painting Department is

based on direct labour cost. At the beginning of the year, the company's management made the following estimates:

Job $210$ was started on July $1$ and completed on July $10.$ The company's cost records show the following information concerning the

job:

Required:

Compute the predetermined overhead rate used during the year in the Moulding Department. Compute the rate used in the Painting

Department. $($Round "Cost per machine hour" answer to $2$ decimal places.$)$