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: Direct labour-hours Machine-hours Direct materials cost Direct labour cost Manufacturing overhead cost Department Moulding Painting 14,000 64,000 78,000 8,800 $518,000 $ 658,000 $ 140,000 $ 448,000 $ 733,200 $ 784,000 Job 205 was started on August 1 and completed on August 10. The company's cost records show the following information concerning the job: Direct labour-hours Machine-hours Materials placed into production Direct labour cost Department Moulding Painting 30 160 170 20 $ 440 $ 302 $260 $ 650 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 Predetermined Overhead Rate per machine-hour % of direct labour cost