The Watts Company uses predetermined overhead rates 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 company made the following estimates:

	Department A	Department B
Direct labour cost	$32,000	$40,000
Manufacturing overhead	$85,000	$50,000
Direct labour hours	6,000	8,000
Machine hours	2,000	12,000

At the end of the year, the actual amount were determined:

	Department A	Department B
Direct labour cost	$38,500	$43,800
Manufacturing overhead	$64,200	$49,100
Direct labour hours	6,100	7,800
Machine hours	2,300	10,700

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