QS 17-5 Computing departmental overhead rates LO P2 Rafner Manufacturing identified the following budgeted data in its two production departments. Assembly $1,120,800 Finishing $510,000 Manufacturing overhead costs Direct labor hours Machine hours 11,100 DLH 5,100 MH 19,100 DLH 15,100 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