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 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