Rafner Manufacturing has the following budgeted data for its two production departments.

Budgeted Data Assembly Finishing Overhead cost $ 1,200,000 $ 800,000 Direct labor hours 12,000 direct labor hours 20,000 direct labor hours Machine hours 4,000 machine hours 16,000 machine hours

What is the Assembly department overhead rate using direct labor hours? What is the Finishing department overhead rate using machine hours?