Fulcrum Company uses a predetermined overhead rate in applying overhead to production orders on a labour cost basis in Department A and on a machine hours basis in Department B. At the beginning of the most recently completed year, the company made the following estimates: What predetermined overhead rate would be used in Departments A and B, respectively? 83% and $5.00. 83% and $3.00. 120% and $3.00. 120% and $5.00