The Luke Company uses a normal job-costing system at its Minneapolis plant. The plant has a machining department and an assembly department. Its job-costing system has two direct-cost categories (direct materials and direct manufacturing labor) and two manufacturing overhead cost pools (the machining department overhead, allocated to jobs based on actual machine-hours, and the assembly department overhead, allocated to jobs based on actual direct manufacturing labor costs). The 2014 budget for the plant is as follows: Requirement 1. Identify the components of the overview diagram of Luke's job-costing system. Compute the budgeted manufacturing overhead rate for each department. (Abbreviations used: Manuf. = manufacturing