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

Budgeted Data Assembly Finishing

Overhead cost $ $1,535,100$ $ $1,011,700$

Direct labor hours $12,900$ direct labor hours $19,100$ direct labor hours

Machine hours $5,100$ machine hours $15,100$ machine hours $.$ What is the Assembly department overhead rate using direct labor hours?

What is the Finishing department overhead rate using machine hours?