Using a company that has 2 departments, Milling & Assembly. The company uses a job-order costing system and computes a predetermined overhead rate in each department. The milling dept bases its rate on machine hours & assembling bases its rate on direct labor hours. At the beginning of the year, the following estimates had been made: Milling: direct labor hours = 8,000, Machine-hours = 60,000, Total fixed mfg overhead cost $390,000, variable mfg overhead per machine hour = $2.00. Assembly: DLH = 80,000; MH = 3,000; total fixed overhead costs = $500,000; variable mfg overhead per direct labor hour = $3.75 please show how to compute the pre-determined overhead rate to be used in each department