Base Runner, Inc (A) Compute a Departmental Overhead Rate for the Cutting Department

Base Runner, Inc. manufactures baseball bats which go through two operations, cutting and sanding, before they are complete. Expected costs and activities for the two departments are shown below.
$$\begin{array} { | l | c | c | } \hline & \text { Cutting } & \text { Sanding } \\\hline \text { Direct labor hours } & 50,000 \mathrm { DLH } & 5,000 \mathrm { DLH } \\\hline \text { Machine hours } & 25,000 \mathrm { MH } & 50,000 \mathrm { MH } \\\hline \text { Overhead costs } & \$ 50,000 & \$ 37,500 \\\hline\end{array}$$
(a.) Compute a departmental overhead rate for the cutting department based on machine hours.
(b.) Compute a departmental overhead rate for the sanding department based on machine hours.