Winslow makes handheld calculators in two models?basic and professional?and wants to refine its costing system by allocating overhead using departmental rates. The estimated $ 624,000of manufacturing overhead has been divided into two cost pools: Assembly Department and Packaging Department. The following data have been compiled:

Assembly Department	Packaging Department	Total
Overhead costs	$460,000	$164,000
Machine hours:
Basic Model	184,000 MHr	86,000 MHr
Professional Model	103,500 MHr	146,500 MHr
Total	287,500 MHr	232,500 MHr
Direct labor hours:
Basic Model	32,000 DLHr	45,000 DLHr
Professional Model	335,000 DLHr	365,000 DLHr
Total	367,000 DLHr	410,000 DLHr

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.)