Murdoch Inc. uses job costing. They have two departments, Cutting and Finishing. Manufacturing overhead is allocated based on direct labour cost in the Cutting Department and direct labour hours in the Finishing Department. The following additional information is available: Estimated amounts Direct labour cost Direct labour hours Manufacturing overhead costs Cutting Dept Finishing Dept $185,000 $448,000 32,000 9,500 5832,500 S403,750 Actual data for completed Job No. GH-05698 is as follows: Actual amounts Direct materials requisitioned Direct labour cost Direct labour hours Cutting Dept Finishing Dept $105.000 $89.500 $33,000 $32.800 6,300 2,600 1. What is the predetermined manufacturing overhead rate for the Finishing Department at Murdoch Inc. 2. What is the predetermined manufacturing overhead rate for the Cutting Department at Murdoch Inc