Reliable Car Parts, a manufacturer of spare parts, has two production departmentsAssembling and Packaging. The Assembling Department is mechanized, while the Packaging Department is labor oriented. Estimated manufacturing overhead costs for the year were $15,100,000 for Assembling and $10,500,000 for Packaging. Calculate the department predetermined overhead allocation rates for the Assembling and Packaging Departments, respectively, if the total estimated machine hours were 45,000 and labor hours were 22,000 for the year. (Round your answer to the nearest cent.)

a	$233.33, $686.36
b	$335.56, $686.36
c	$686.36, $233.33
d	$335.56, $477.27