Zero Corporation manufactures precision equipment made to order for the semiconductor industry. Zero uses two manufacturing overhead cost pools-one for the overhead costs incurred in its highly automated Machining Department and another for overhead costs incurred in its labour-based Assembly Department. Zero uses a normal costing system. It allocates Machining Department overhead costs to jobs based on actual machine-hours using a budgeted machine-hour overhead rate. It allocates Assembly Department overhead costs to jobs based on actual direct manufacturing labour-hours using a budgeted direct manufacturing labour-hour rate. The following data are for the year: (Click the icon to view the data for the year.) Requirement 1. Compute the budgeted overhead rates for the year in the Machining and Assembly Departments. (Round your answers to the nearest whole dollar.) The budgeted overhead rate for the year in the Machining Department is \$ The budgeted overhead rate for the year in the Assembly Department is $. \begin{tabular}{|c|c|} \hline 1