The following information applies to the questions displayed below.] Aztec Industries produces bread which goes through two operations, mixing and baking, before it is ready to be packaged. Next year's expected costs and activities are shown below.

	Mixing				Baking
Direct labor hours		416,000	DLH			96,000	DLH
Machine hours		816,000	MH			816,000	MH
Overhead costs	$	665,600			$	416,000

a. Compute Aztec's departmental overhead rate for the baking department based on direct labor hours.

b. Compute Aztec's departmental overhead rate for the baking department based on machine hours.