Rafner Manufacturing identified the following budgeted data in its two production departments. Assembly Finishing Manufacturing overhead costs $ 1,200,000 $ 600,000 Direct labor hours 12,000 DLH 20,000 DLH Machine hours used 6,000 MH 16,000 MH Required: 1. what is the company's single plant wide overhead rate based on direct labor hours? 2. What is the company's single plant wide overhead based on machine hours?