Sarah Corp. is a manufacturing firm which has two service departments, General plant administration and Storeroom, and two production departments, Machining and Assembly. The General plant administration Department costs of $100,000 are allocated on the basis of indirect labor hours. The Storeroom Department costs of $25,000 are allocated based on the number of requisitions. The costs of production departments, Machining and Assembly, are $560,000 and $450,000, respectively. Data on overhead costs, and information about the indirect labor hours and number of requisitions given as percentages (e.g., 13% is shown as 0.13), are as follows:

Service Departments		production Departments
	General plant administration Department	Storeroom Department	Machining Department	Assembly Department
Overhead costs:	$100,000	$25,000	$560,000	$450,000
indirect labor hours (percent)	0.02	0.08	0.28	0.62
number of requisitions (percent)	0.21	0.10	0.37	0.32

Overhead rates are established for each of the production departments. The Machining Department allocates overhead based upon machining hours and the Assembly Department allocates overhead based upon assembly direct labor hours. The planned levels are 7,000 machining hours and 18,600 assembly direct labor hours. Allocate costs to the production departments using the direct method, then find the overhead rates for the Machining and Assembly departments.