Rafner Manufacturing identified the following budgeted data in its two production departments, Assembly Finishing Manufacturing overhead costs $1,297,50 5700,000 Direct labor hours 13,000 LH 21,000 DLH Machine hours 7,200 MM 17.ee 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 The departmental overhead rate for Finishing A manufacturer uses activity-based costing to ossign overhead costs to products. Budgeted cost information for selected activities for next year follows Activity Expected Cost Cost Driver Expected Usage of Cost Driver Purchasing $192,400 Purchase orders 5,200 purchase orders Cleaning factory 35,500 Square feet 5,700 square feet Providing utilities 79,070 Square feet 5,700 square feet Compute activity rates for each of the cost pools. (Round your answers to 2 decimal places.) Activity cast pool Expected Costs Activity Overhead Rate Expected Amount of Cost Driver 5.200 5.700 Purchasing Factory por purchase order per square foot