Rafner Manufacturing identified the following budgeted data in its two production departments.

	Assembly			Finishing
Manufacturing overhead costs	$	1,297,500		$	700,000
Direct labor hours		13,000	DLH		21,000	DLH
Machine hours		7,000	MH		17,000	MH

Required:

1. What is the company's single plantwide overhead rate based on direct labor hours? Estimated overhead costs 0 Estimated direct labor hours 2. What is the company's single plantwide overhead rate based on machine hours? Estimated overhead costs 0