QS 17-5 Computing departmental overhead rates LO P2 1 Rafner Manufacturing Identified the following budgeted data in its two production departments. 75 points Assembly $1,209,300 12,100 DLK 6,100 MH Finishing $ 610,000 20,100 DLM 16,100 M Direct labor hour Machine hours (8 0365 Required: What are the company's departmental overhead rates if the assembly department assigns overhead based on direct labor hours and the finishing department assigns overhead based on machine hours? The departmental overhead rate for Assembly The departmental overhead rate for Finishing