Rafner Manufacturing has the following budgeted data for its two production departments. Budgeted Data Overhead cost Direct labor hours Machine hours Assembly 12,300 direct labor hours. 5,700 machine hours $ 1,389,900 QS 17-7 (Algo) Computing departmental overhead rates LO P2 What is the Assembly department overhead rate using direct labor hours? What is the Finishing department overhead rate using machine hours? Finishing 19,700 direct labor hours 15,700 machine hours $ 863,500 -15 QS 17-7 (Algo) Computing departmental overhead rates LO P2 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 Budgeted overhead costs $ Budgeted direct labor hours The departmental overhead rate for Finishing $ Budgeted overhead costs Budgeted machine hours 70 S 32,000 2,253,400 $ 10,000 0 per direct labor hour 225 per machine hour