Rafner Manufacturing identified the following budgeted data in its two production departments, Assembly Finishing Manufacturing overhead costs $1,237,800 $ 640,000 Direct labor hours 12,400 DLH 20,400 DLH Machine hours 6,400 MH 16, 400 MM 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