Sportway Inc. produces high$-$quality tennis racquets and golf clubs using a patented forming process and high$-$quality hand$-$finishing. Products move through two production departments: Forming and Finishing. The company uses departmental overhead rates to allocate overhead costs. Overhead is allocated based on machine$-$hours in Forming and direct labour cost in Finishing. Information related to costs for last year is provided below:

Tennis Racquets Golf Clubs

Annual production and sales $($units$)5,5008,750$

Direct materials cost per unit $ $5\mathrm{.}00$ $ $3\mathrm{.}90$

Direct labour cost per unit:

Forming Department $ $2\mathrm{.}00$ $ $1\mathrm{.}50$

Finishing Department $ $8\mathrm{.}50$ $ $9\mathrm{.}00$

Machine$-$hours per unit:

Forming Department $0\mathrm{.}250\mathrm{.}25$

Finishing Department $0\mathrm{.}000\mathrm{.}50$

In addition, the firm budgets manufacturing overhead at $$43,250$ in the Forming Department and $$51,500$ in the Finishing Department.

Required:

$1.$ Determine the overhead application rate for each department. $($Round your answers to $2$ decimal places.$)$