Rafner Manufacturing identified the following budgeted data in its two production departments. Assembly $1,247,500 Finishing 650,000 Manufacturing overhead costs Direct labor hours Machine hours 12,500 DLH 6,500 MH 20,500 DLH 16,500 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 The departmental overhead rate for Finishing