Shoes R us has 2 manufacturing departments, 1 and 2. Total Factory overhead is $3,850,000 - $2,000,000 to Department 1 and the rest to Department 2. Each department will utilize 50,000 hrs of Direct Labor each for a total of 100,000 DLH at a total cost of $15,000,000 ($150/hr). What is the Department Overhead Allocation Rate for Departments 1 and 2, respectively?