QS 17-5 Computing departmental overhead rates LO P2

Rafner Manufacturing identified the following budgeted data in its two production departments.

	Assembly			Finishing
Manufacturing overhead costs	$	1,190,800		$	590,000
Direct labor hours		11,900	DLH		19,900	DLH
Machine hours		5,900	MH		15,900	MH

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