Answer:
Assebly rate: $ 9.12 per labor hour
Testing rate: $11.43 per machine hour
Explanation:
Assembly Department Testing Department Total
$702,000 $786,240 $1,488,240
Direct labor hours 77,000 95,480 172,480
Machine hours 95,500 68,760 164,260
![\frac{Cost\: Of \:Manufacturing \:Overhead}{Cost \:Driver}= Overhead \:Rate](https://tex.z-dn.net/?f=%5Cfrac%7BCost%5C%3A%20Of%20%5C%3AManufacturing%20%5C%3AOverhead%7D%7BCost%20%5C%3ADriver%7D%3D%20Overhead%20%5C%3ARate)
<u><em>Assembly rate:</em></u>
702,000 / 77,000 = 9,11688
<u><em>Testing rate</em></u>
786,240 / 68,760 = 11,4347