Compton Company uses a predetermined overhead rate in applying overhead to production orders on a labor cost basis in Department A and on a machine-hours basis in Department B. At the beginning of the most recently completed year, the company made the following estimates:

	Dept.A		Dept.B
Direct labor cost	$	61,000	$	38,000
Manufacturing overhead	$	76,250	$	61,250
Direct labor-hours		8,500		9,500
Machine-hours		4,500		17,500

What predetermined overhead rate would be used in Department A and Department B, respectively?

	80% and $3.50
	80% and $6.45
	80% and $4.00
	125% and $3.50