Huff Company produces two products: toy trucks and toy cars. They use departmental overhead rates for the two production departments: molding and finishing. Molding uses machine hours to assign overhead and Finishing uses direct lab or hours. 50,000 trucks and 250,000 cars are produced. Here are the data for Huff:

	Molding	Finishing	Total
Estimated Overhead	$250,000	$100,000	$350,000
Actual Overhead	$240,000	$120,000	$360,000
Expected direct labor hours:
trucks	5,000	5,000	10,000
cars	5,000	35,000	40,000
Expected machine hours:
trucks	17,000	3,000	20,000
cars	3,000	7,000	10,000
Actual direct labor hours:
trucks	4,500	5,300	10,000
cars	5,500	34,500	40,000
Actual machine hours:
trucks	16,500	3,500	20,000
cars	3,200	6,800	10,000

What are the departmental overhead rates for the molding and finishing department, respectively?

A) $10; $25

B) $25; $2.50

C) $8.33; $2

D) $12.50; $2.50

E) $25; $10