Diewoid Company has two departments, Miing and Assembly. The company uses a job-order Miling Department bases its r costing system and computes a predetermined overhead rate in each department. The rate on machine-hours, and the Assembly Departmert bases its rate on direct labor-hours. At the beginning of the year, the company made the following estimates: Direct labor-hours 80,000 3,000 $390,00D S 500,000 8,000 60,000 Total fixed manufacturing overhead cost Variable manufacturing overhead per machine-hour Variable manufacturing overbead per direct labor-hour 2.00 $ 3.75 Required: Compute the predetermined overhead rate to be used in each department (Round your answers to 2 decimal places.) As per MH per DUH rate you computed in (1) above are ineffect. The job cost shoet for Job 407, which was started and completed during the year, showed the folowing Drect labor-hours 20 90 Materials requisitioned Direct labor cost $ 800 370 45 $ 160