Rafner Manufacturing has the following budgeted data for its two production departments. Budgeted Data Assembly Finishing Overhead cost $ 1,430,000 $ 1,190,000 Direct labor hours Machine hours 13,000 direct labor hours 7,000 machine hours 21,000 direct labor hours 17,000 machine hours What is the Assembly department overhead rate using direct labor hours? What is the Finishing department overhead rate using machine hours? The departmental overhead rate for Assembly The departmental overhead rate for Finishing 0 0