Bronzit Company Estimated the Following at the Beginning of the Year

Multiple Choice

Bronzit Company estimated the following at the beginning of the year:
Bronzit uses departmental overhead rates.In the assembly department, direct labor hours are used to apply overhead.Machine hours are used to apply overhead in the testing department.
Actual data for the month of May is as follows:


Bronzit decides to continue using departmental overhead rates.What are the predetermined rates for the Assembly and Testing departments respectively? (Note: Round to two decimal places.)

A) Assembly: $5.25 per direct labor hour; Testing: $7.33 per machine hour
B) Assembly: $4.65 per direct labor hour; Testing: $1.39 per machine hour
C) Assembly: $2.23 per direct labor hour; Testing: $6.15 per direct labor hour
D) Assembly: $5.12 per machine hour; Testing: $7.22 per machine hour
E) None of these.