High Desert Potteryworks makes a variety of pottery products that it sells to retailers, such as Home Depot. The company uses a job-order costing system in which predetermined overhead rates are used to apply manufacturing overhead cost to jobs. The predetermined overhead rate in the Moulding Department is based on machine-hours, and the rate in the Painting Department is based on direct labour cost. At the beginning of the year, the company's management made the following estimates: Department Direct labour-hours Machine-hours Direct materials cost Direct labour cost Moulding Painting 13,000 62,000 74,000 8,400 $514,000 $654,000 $130,000 $434,000 Manufacturing overhead cost $ 666,000 $759,500 Required: 1. Compute the predetermined overhead rate used during the year in the Moulding Department. Compute the rate used in the Painting Department. [Round "Cost per machine-hour" answer to 2 decimal places.) Moulding Department Painting Department EA $ Predetermined Overhead Rate 9.00 per machine-hour % of direct labour cost