Rafner Manufacturing identified the following budgeted data in its two production departments Assembly $1,146,300 Finishing 540,000 Manufacturing overhead costs Direct labor hours Machine hours 11,400 DLH 5,400 M 19,400 DLH 15,400 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? e departmental overhead rate for Assembly The departmental overhead rate for Finishing