Sweeten Company had no jobs in progress at the beginning of March and no beginning inventories. The company has two manufacturing departmentsMolding and Fabrication. It started, completed, and sold only two jobs during MarchJob P and Job Q. The following additional information is available for the company as a whole and for Jobs P and Q (all data and questions relate to the month of March):

	Molding			Fabrication			Total
Estimated total machine-hours used		2,500			1,500			4,000
Estimated total fixed manufacturing overhead	$	12,750		$	16,650		$	29,400
Estimated variable manufacturing overhead per machine-hour	$	2.50		$	3.30

	Job P			Job Q
Direct materials	$	24,000		$	13,500
Direct labor cost	$	29,800		$	11,900
Actual machine-hours used:
Molding		2,800			1,900
Fabrication		1,700			2,000
Total		4,500			3,900

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

Required:

For questions 1-9, assume that Sweeten Company uses departmental predetermined overhead rates with machine-hours as the allocation base in both departments and Job P included 20 units and Job Q included 30 units. For questions 10-15, assume that the company uses a plantwide predetermined overhead rate with machine-hours as the allocation base.

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

\begin{tabular}{|l|l|l|} \hline & \multicolumn{2}{|c|}{ Predetermined Overhead Rate } \\ \hline Molding Department & & per MH \\ \hline Fabrication Department & & per MH \\ \hline \end{tabular}