Mazoon Leather Company decided to use a multiple predetermined overhead rate to apply manufacturing overhead to jobs. The predetermined overhead rate chosen la tabor hours for Primary Treatment Department and machine-hours for Secondary Treatment Department. The accounting records shows the following estimates made at the beginning of the year: Manufacturing overhead cost Machine-hours Primary Treatment $120.000 2.000 3,000 $ 30,000 Secondary Treatment $ 60,000 15.000 Direct labor hours Direct labor cost 9,000 $ 20,000 What predetermined overhead rates would be used in Maroon Leather for Primary Treatment Department and Secondary Treatment Department. respectively? O a None of the given answer O b. $40 and 4 OG 400% and 54 Od: $4 and 300% e $40 and 300%