Rafner Manufacturing identified the following budgeted data in its two production departments. Manufacturing overhead costs Direct labor hours Machine hours Assembly $1,218,700 12,200 DLH 6,200 MH Finishing $ 620,000 20,200 DLH 16,200 MH Required: 1. What is the company's single plantwide overhead rate based on direct labor hours? 2. What is the company's single plantwide overhead rate based on machine hours