Rafner Manufacturing identified the following budgeted data in its two production departments. Manufacturing overhead costs Direct labor hours Machine hours Assembly $1,129,200 11,200 DLH 5,200 MH Finishing $520,000 19,200 DLH 15,200 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