Harrington Company uses predetermined overhead rates to apply manufacturing overhead to jobs. The predetermined overhead rate is based on machine-hours in the Machining Department and direct labor cost in the Assembly Department. At the beginning of the year, the company made the following estimates:

	Machining			Assembly
Direct labor hours		16,000			12,000
Direct labor cost	$	20,000		$	15,000
Machine-hours		5,000			1,000
Manufacturing overhead	$	25,000		$	30,000

What predetermined overhead rates would be used in the Machining and Assembly Departments, respectively?