Vernon makes handheld calculators in two models$--$basic and professional$--$and wants to refine its costing system by allocating overhead using departmental rates. The estimated $$819,500$ of manufacturing overhead has been divided into two cost pools: Assembly Department and Packaging Department. The following data have been compiled:

Compute the predetermined overhead allocation rates using machine hours as the allocation base for the Assembly Department and direct labor hours for the Packaging Department.

Begin by selecting the formula to calculate the predetermined overhead $(OH)$ allocation rate. Then enter the amounts to compute the allocation rate for each department. $($Abbreviation used: Qty $=$ quantity. Enter the allocation rates to the nearest cent.$)$

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