Required information Rafner Manufacturing has the following budgeted data for its two production departments. Budgeted Data Assembly Finishing Overhead cost $ 1,358,900 $ 1,068,800 Direct labor hours 12,700 direct labor hours 20,700 direct labor hours Machine hours 6,700 machine hours 16,700 machine hours What is the Assembly department overhead rate using direct labor hours? What is the Finishing department overhead rate using machine hours