Refer to Figure 5-3. Mitchell decides to continue using departmental overhead rates. What are the predetermined rates for the Assembly and Testing departments respectively?

a.assembly: $4 per direct labor hour; testing: $2 per machine hour

b.assembly: $2 per direct labor hour; testing: $4 per machine hour

c.assembly: $4 per direct labor hour; testing: $4 per direct labor hour

d.assembly: $7.22 per machine hour; testing: $7.22 per machine hour

e.None of these.