Sweeten Company had no jobs in progress at the beginning of the year and no beginning inventories. It started, completed, and sold only two jobs during the yearJob P and Job Q. The company uses a plantwide predetermined overhead rate based on machine-hours. At the beginning of the year, it estimated that 4,000 machine-hours would be required for the periods estimated level of production. Sweeten also estimated $31,400 of fixed manufacturing overhead cost for the coming period and variable manufacturing overhead of $3.30 per machine-hour.

Because Sweeten has two manufacturing departmentsMolding and Fabricationit is considering replacing its plantwide overhead rate with departmental rates that would also be based on machine-hours. The company gathered the following additional information to enable calculating departmental overhead rates:

	Molding	Fabrication	Total
Estimated total machine-hours used	2,500	1,500	4,000
Estimated total fixed manufacturing overhead	$ 14,000	$ 17,400	$ 31,400
Estimated variable manufacturing overhead per machine-hour	$ 3.00	$ 3.80

The direct materials cost, direct labor cost, and machine-hours used for Jobs P and Q are as follows:

	Job P	Job Q
Direct materials	$ 29,000	$ 16,000
Direct labor cost	$ 33,800	$ 13,900
Actual machine-hours used:
Molding	3,300	2,400
Fabrication	2,200	2,500
Total	5,500	4,900

Sweeten Company had no overapplied or underapplied manufacturing overhead costs during the year.

Required: For questions 1-8, assume that Sweeten Company uses a plantwide predetermined overhead rate with machine-hours as the allocation base. For questions, 9-15, assume that the company uses predetermined departmental overhead rates with machine-hours as the allocation base in both departments.

Foundational 2-9 (Algo)

9. What are the companys predetermined overhead rates in the Molding Department and the Fabrication Department? (Round your answers to 2 decimal places.)