QS 17-5 Computing departmental overhead rates LO P2 Rafner Manufacturing identified the following budgeted data in its two production departments. Assembly $1,287, 30e Finishing $69e,000 Manufacturing overhead costs Direct labor hours Machine hours 12,900 DLH 6,900 MH 20,900 DLH 16,900 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 e departmental overhead rate for Finishing