The Fuzzy Yeti is a manufacturing company that produces fleece jackets. In September 2020, the two production departments had budgeted allocation bases of 6,050 machine-hours in Department 1 and 10,000 direct manufacturing labor-hours in Department 2. The budgeted manufacturing overheads for the month were $57,500 and $62,500, respectively. For Job 102, the actual costs incurred in the two departments were as follows:

	Department 1	Department 2
Direct materials purchased on account	$100,000	$150,500
Direct materials used	30,500	15,500
Direct manufacturing labor	52,500	53,000
Indirect manufacturing labor	15,000	10,000
Indirect materials used	7,000	4,550
Lease on equipment	18,250	3,550
Utilities	2,000	2,250

Job 102 incurred 1,000 machine-hours in Department 1 and 500 manufacturing labor-hours in Department 2. The company uses a budgeted overhead rate for applying overhead to production.

a. Determine the budgeted manufacturing overhead rate for each department.

Department 1

Numerator used with label:

divided by : (include label):

Budgeted MOH rate for department A: