Ine Silver Company uses a predetermined overhead rate in applying overhead to production orders on a labor cost basis in department A and on a machine hours basis is department B. At the beginning of 20X2, the company made the following estimates: Department A Department B Direct labor cost Factory overhead Direct labor hours Machine hours $60,000 $90,000 6,000 2,000 $40,000 $45,000 9,000 15,000 What predetermined overhead rate would be used in Department A and Department B, respectively: a. 67% and $3 b. 150% and $3 c. 150% and $5 d. 67% and $5 e. None of the above