Hudson Company operates two factories. The company applies factory overhead to jobs on the basis of machine hours in Factory 1 and on the basis of direct labor hours in Factory 2. Estimated factory overhead costs, direct labor hours, and machine hours are as follows: Factory 1 Factory 2 Estimated factory overhead cost for fiscal year beginning June 1 $835,240 $614,800 Estimated direct labor hours for year 10,600 Estimated machine hours for year 21,980 Actual factory overhead costs for June $66,600 $52,900 Actual direct labor hours for June 950 Actual machine hours for June 1,710 a. Determine the factory overhead rate for Factory 1. $ per machine hour b. Determine the factory overhead rate for Factory 2. $ per direct labor hour