Use the following information for the Quick Studies below. (Algo) Skip to question Rafner Manufacturing has the following budgeted data for its two production departments. Budgeted Data Assembly Finishing Overhead cost $ 1,406,100 $ 1,149,200 Direct labor hours 12,900 direct labor hours 20,900 direct labor hours Machine hours 6,900 machine hours 16,900 machine hours 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?