Rafner Manufacturing identified the following budgeted data in its two production departments. Manufacturing overhead costs Direct labor hours Machine hours Assembly $1,137,700 11,300 DLH 5,300 MH Finishing $530,000 19,300 DLH 15,300 MH Required: What is the company's Finishing department overhead rate using machine hours? The departmental overhead rate for Finishing Estimated overhead costs Estimated machine hours Oper machine hour