Mazoon Leather Company decided to use a multiple predetermined overhead rate to apply manufacturing overhead to jobs. The predetermined overhead rate chosen is labor hours for Primary Treatment...

Extracted text: Mazoon Leather Company decided to use a multiple predetermined overhead rate to apply manufacturing overhead to jobs. The predetermined overhead rate chosen is labor hours for Primary Treatment Department and machine-hours for Secondary Treatment Department. The accounting records shows the following estimates made at the beginning of the year: Primary Treatment Secondary Treatment Manufacturing overhead cost Machine-hours $ 120,000 $ 60,000 2,000 30,000 Direct labor-hours 3,000 9,000 Direct labor cost $ 60,000 $ 40,000 What predetermined overhead rates would be used in Mazoon Leather for Primary Treatment Department and Secondary Treatment Department, respectively? O a. None of the given answer. O b. $40 and $2 O. 200% and $2 O d. $40 and 150% O e. $2 and 150%