Dotsero Technology, Inc. has a job-order costing system. The company uses predetermined overhead rates Iin apply manufacturing overhead cost to individual jobs. The predetermined overhead rate in department A is based on machine-hours, and the rate in department B is based on direct material cost. At the beginning of the most recent year, the company's management made the following estimates for the year:Department A Department BMachine-hours 70,000 19,000Direct labor-hours 30,000 60,000Direct materials cost 195,000 282,000Direct labor cost 260,000 520,000Manufacturing overhead cost 420,000 705,000Compute the predeterminded overhead rates for department A and department B.