Mazoon Leather Company decided to use a multiple predetermined overhead rate to apply manufacturing overhead to jobs. The predetermined overhead rate chosen is labor hours for Primary Treatment Department and machine-hours for Secondary Treatment Department. The accounting records shows the following estimates made at the beginning of the year! Primary Secondary Treatment Treatment Manufacturing overhead cost $ 120,000 $ 60.000 Machine-hours 2.000 30.000 Direct labor-hours 3,000 9,000 Direct labor cost $ 60.000 $ 40.000 What predetermined overhead rates would be used in Mazoon Leather for Primary Treatment Department and Secondary Treatment Department, respectively