The following information is available pertaining to the Production Division of Dyson Enterprises:

Assembly Dept. Finishing Dept. Total

Overhead costs $7,500 $22,500 $30,000

Direct labor hours 7,500 2,500 10,000

Machine hours 2,500 7,500 10,000 a) What is the plantwide overhead rate based on direct labor hours?

b) What is the overhead rate for the Finishing Department based on machine hours? (Be sure to show all work and label each answer clearly)