The Oswell Company manufactures products in two departments: Mixing and Packaging. The company was allocating manufacturing overhead using a single plantwide rate of $$2\mathrm{.}35$ with direct labor hours as the allocation base.

The company has refined its allocation system by separating manufacturing overhead costs into two cost pools$-$one for each department. The estimated costs for the Mixing Department, $$560,500,$ will be allocated based on direct labor hours, and the estimated direct labor hours for the year are $190,000.$ The estimated costs for the Packaging Department, $$256,750,$ will be allocated based on machine hours, and the estimated machine hours for the year are $65,000.$ In October, the company incurred $47,000$ direct labor hours in the Mixing Department and $9,000$ machine hours in the Packaging Department.

Requirement $1.$ Compute the predetermined overhead allocation rates. Round to two decimal places.

Begin by selecting the formula to calculate the predetermined overhead $(OH)$ allocation rate. Then enter the amounts to compute the allocation rate for each department.

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