The Silver Corporation uses a predetermined overhead rate to apply manufacturing overhead to jobs. The predetermined overhead rate is based on labor cost in Dept. A and on machine-hours in Dept. B. At the beginning of the year, the Corporation made the following estimates:

	Dept. A		Dept. B
Direct labor cost	$	60,000		60,000
Manufacturing overhead	$	90,000	$	45,000
Machine-hours		60,000		15,000

What predetermined overhead rates would be used in Dept. A and Dept. B, respectively?

	A.	67% and $3.00
	B.	150% and $5.00
	C.	150% and $3.00
	D.	67% and $5.00