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 Treatment $480,000 Secondary Treatment $240,000 Manufacturing overhead cost Machine-hours 2,000 15.000 Direct labor-hours 6.000 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? O a. None of the given answer. O b. $80 and 600% Oc $8 and 600% O d. 800% and $16 O e. $80 and $16