Diewold Company has two departments, Milling and Assembly. The company uses a job-order costing system and computes a predetermined overhead rate in each department. The Milling Department bases its rate on machine-hours, and the Assembly Department bases its rate on direct labor-hours. At the beginning of the year, the company made the following estimates: Department Milling Assembly Direct labor-hours 8,000 80,000 Machine-hours 60,000 3,000 Total fixed manufacturing overhead cost $ 390,000 $ 500,000 Variable manufacturing overhead per machine-hour $ 2.00 - Variable manufacturing overhead per direct labor-hour - $ 3.75 Required: Compute the predetermined overhead rate to be used in each department. (Round your answers to 2 decimal places.