QS 04-12 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 $1,181,700 11,800 DLH 5, 800 MH Finishing $580,000 19,800 DLH 15, 800 MH ces Required: What is the company's Finishing department overhead rate using machine hours? The departmental overhead rate for Finishing