QS 17-11 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 $1,163,800 11,600 DLH 5,600 MH Finishing $ 560,000 19,600 DLH 15,600 MH Required: What is the company's assembly department overhead rate using direct labor hours? The departmental overhead rate for Assembly