The Silver Corporation uses a predetermined overhead rate to apply manufacturing overhead to jobs. The predetermined overhead rate is based on labour cost in Department A and on machine hours in Department B. At the beginning of the year, the Corporation made the following estimates: Direct Labour Cost Manufacturing Overhead Direct Labour Hours Machine Hours Department 60,000 90,000 6,000 Department B 40,000 45,000 9,000 15,000 2,000 What predetermined overhead rates would be used in Department and an