Rafner Manufacturing has the following budgeted data for its two production departments. Budgeted Data Overhead cost Direct labor hours Machine bours Assembly 12,400 direct labor hours 6,400 machine hours $ 1,289,600 What is the Assembly department overhead rate using direct labor hours? What is the Finishing department overhead rate using machine hours? Finishing 20,400 direct labor hours 16,400 machine hours $951,200