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	$	40,000
Manufacturing overhead	$	90,000	$	45,000
Direct labor-hours		6,000		9,000
Machine-hours		2,000		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