$14$

the following estimates:

$\backslash$table$[[,$Department A$,$Department 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 Department A and Department B$,$ respectively?

Multiple Choice

$150\%$ and $$5\mathrm{.}00$

$67\%$ and $$3\mathrm{.}00$

$67\%$ and $$5\mathrm{.}00$

$150\%$ and $$3\mathrm{.}00$