Rafner Manufacturing identified the following budgeted data in its two production departments. Manufacturing overhead costs Direct labor hours Machine hours Assembly $1,209,300 12,100 DLH 6,100 MH Finishing $ 610,000 20,100 DLH 16,100 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