Predetermined Departmental Overhead Rates, Applying Overhead to Production At the beginning of the year, Jonson Company estimated the following Piring Polishing Total Department Department Overhead $405,000 $110,000 $515,000 Direct labor hours 28,750 100,000 128,750 Kiin hours 90,000 90,000 Jonson uses departmental overhead rates. In the fining department, overhead is applied on the basis of kin nours (number of hours spent in the pas-fired) polishing department, overhead I applied on the basis of direct labor hours. Actual data for the month of July are as follows: Firing Department Polishing Department Total Overhead 534,000 $9,370 $43,370 2,350 Direct labor hours 8,600 10.950 kiin hours 7,400 7,400 Required Required: 1. Calculate the predetermined overhead rates for the fining and polishing departments. Round your answers to the screstert