Lamar Corporation Uses Departmental Manufacturing Overhead Rates to Apply Overhead

Lamar Corporation uses departmental manufacturing overhead rates to apply overhead. Direct labor cost is used to apply manufacturing overhead in Department A and machine hours are used for Department B. $$\begin{array} { | l | l | l | } \hline & \text { Dept. A } & \text { Dept. B } \\\hline \text { Direct Labor Cost } & \$ 66,000 & \$ 33,000 \\\hline \text { Factory Overhead } & \$ 9,200 & \$ 60,000 \\\hline \text { Direct Labor Hours } & 8,000 & 9,000 \\\hline \text { Machine Hours } & 4,000 & 15,000 \\\hline\end{array}$$ What predetermined overhead rate would be used for departments A and B respectively?

A) 83%; $5
B) 83%; $3
C) 120%; $4
D) $8.40; $5