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Superior Products Manufacturing Identified the Following Data in Its Two

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Superior Products Manufacturing identified the following data in its two production departments:
 Assembly  Finishing  Manufacturing overhead costs $225,000$420,000 Direct labor hours worked 6,600DLH10,000DLH Machine hours used 2,400MH5,200MH\begin{array} { | l | c | c | } \hline & \text { Assembly } & \text { Finishing } \\\hline \text { Manufacturing overhead costs } & \$ 225,000 & \$ 420,000 \\\hline \text { Direct labor hours worked } & 6,600 \mathrm { DLH } & 10,000 \mathrm { DLH } \\\hline \text { Machine hours used } & 2,400 \mathrm { MH } & 5,200 \mathrm { MH } \\\hline\end{array}
Compute departmental overhead rates assuming the Assembly rate is based on machine hours and the Finishing rate is based on direct labor hours.


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