The production department of a factory furnishes the following information for the month of August.

Materials used Rs 54,000 Direct wages Rs 45,000 Labour hours worked 36,000 Hours of machine operation Rs 30,000 Overheads chargeable for the department Rs 36,000 For an order executed by the department during the period, the relevant information was as follows:
Materials used Rs 6,000 Direct wages Rs 3,200 Labour hours worked Rs 3,200 Hours of machine operation Rs 2,400 Calculate the overhead charges chargeable to the job by the following methods: (1) Direct materials cost percentage rate, (2) labour hours rate (3) MHR.