Renfro Manufacturing identified the following data in its two production departments.

Manufacturing overhead cost ...... assembly $600,000 finishing $1,200,000

Direct labor hours worked........ Assembly 12,000 DLH finishing 20,000DLH

Machine hours used .......... assembly 6,000 MH finishing 16,000 MH

1. What is the company's single plant wide overhead rate based on direct labor hours?

2. What is the companys single plant wide overhead rate based on machine hours?

3. 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?