Rafner Manufacturing identified the following budgeted data in its two production departments. Assembly $1,172,700 Finishing $570,000 Manufacturing overhead costs Direct labor hours Machine hours used 11,700 DLH 5,700 MH 19,700 DLH 15,700 MH Required: What are the company's departmental overhead rates if the assembly department assigns overheadb 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