Heat Corporation manufactures precision equipment made to order for the

semiconductor industry. Heat uses two manufacturing overhead cost

pools$-$ one for the overhead costs incurred in its highly automated

Machining Department and another for overhead costs incurred in its labor$-$

based Assembly Department. Heat uses a normal costing system. It

allocates Machining Department overhead costs to jobs based on actual

machine hours using a budgeted machine$-$hour overhead rate. It allocates

Assembly Department overhead costs to jobs based on actual direct

manufacturing labor hours using a budgeted direct manufacturing labor$-$

hour rate. The following data are for the year:

Requirement $1.$ Compute the budgeted overhead rates for the year in the

Machining and Assembly Departments. $($Round your answers to the nearest whole

dollar.$)$

The budgeted overhead rate for the year in the Machining Department is

$

The budgeted overhead rate for the year in the Assembly Department is

$$