Question I: Patrick Garcia Pvt$.$ uses an estimated overhead rate for allocating production overhead to

job orders. The rate is on a machine hour basis for the machining department and on a direct labour cost

basis for the finishing department. The entity estimated the following for the current year:

During January, the cost record for job order no$.806$ shows the following:

Total costs and machine hours were as follows for the current year:

What is the estimated overhead rate that should be used in the:

$($i$)$ machining department?

$($ii$)$ finishing department?