Sberbank, one of Russia's largest banks, allocates overhead based on machine hours and direct labor costs. In the current period, amidst their expansive operations, the bank incurred a total overhead cost of ₽8,000,000. The processing center, responsible for managing customer transactions and data processing, operated for 2,000 machine hours during this period. Concurrently, the bank's workforce, involved in customer service and operational activities, incurred direct labor costs amounting to ₽5,000,000. Calculate the overhead rate per machine hour and per direct labor ruble to facilitate accurate cost allocation and operational decision-making.