QS 04-11 Computing departmental overhead rates LO P2 Rafner Manufacturing identified the following budgeted data in its two production departments. Manufacturing overhead costs Direct labor hours Machine hours Assembly $1,155,000 11,500 DLH 5,500 MH Finishing $550,000 19,500 DLH 15,500 MH Required: What is the company's assembly department overhead rate using direct labor hours? The departmental overhead rate for Assembly