The Sky Company uses predetermined overhead rates to apply manufacturing overhead to jobs. The predetermined overhead rate is based on labour costs in Department A and on machine hours in Department B. At the beginning of the year, the company made the following estimates: Department A Direct labour cost Manufacturing overhead Direct labour hours Machine hours $40,000 $100,000 9,000 1,000 Department B $90,000 $120,000 10,000 16,000 What predetermined overhead rates would be used in Departments A and B, respectively?