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Sprint Manufacturing Company has two production departments, Melting and Molding. Direct general plant management and plant security costs benefit both production departments. Sprint allocates general

Sprint Manufacturing Company has two production departments, Melting and Molding. Direct general plant management and plant security costs benefit both production departments. Sprint allocates general plant management costs on the basis of the number of production employees and plant security costs on the basis of space occupied by the production departments. In November, the following overhead costs were recorded:

Melting Department direct overhead $ 175,000
Molding Department direct overhead 300,000
General plant management 90,000
Plant security 35,000

Melting Molding
Number of employees 25 45
Space occupied (square feet) 10,000 40,000
Machine hours 10,000 2,000
Direct labor hours 4,000 20,000

(A) Assuming the Melting Department uses machine hours and the Molding Department uses direct labor hours to apply overhead to production, calculate the overhead rate for each production department. (Round your answers to two decimal places.)

Melting $

Molding $

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