Rafner Manufacturing has the following budgeted data for its two production departments. Budgeted Data Finishing Overhead cost Direct labor hours Machine hours Assembly $ 1,406,100 $ 1,149,200 12,900 direct labor hours 6,900 machine hours 20,900 direct labor hours 16,900 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 per direct labor dollar per direct labor hour per direct material dollar per machine hour