Dotsero Technology, Inc. has a job-order costing system. The company uses predetermined overhead rates Iin apply manufacturing overhead cost to individual jobs. The predetermined overhead rate in department A is based on machine-hours, and the rate in department B is based on direct material cost. At the beginning of the most recent year, the company's management made the following estimates for the year: Department A Department B Machine-hours............................ 70,000 19,000 Direct labor-hours........................ 30,000 60,000 Direct materials cost..................... 195,000 282,000 Direct labor cost.......................... 260,000 520,000 Manufacturing overhead cost............ 420,000 705,000 Compute the predeterminded overhead rates for department A and department B