Rafner Manufacturing identified the following budgeted data in its two production departments. Manufacturing overhead costs Direct labor hours Machine hours Assembly $1,200,000 12,000 DLH 6,000 MH Finishing $600,000 20,000 DLH 16,800 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 O per direct labor hour Estimated direct labor hours The departmental overhead rate for Finishing Oper machine hour