15 Budgeted information relating to two departments in a company for the next period is as follows Production Direct Direct Direct Machine ut of2 Department material cost labour cost labour hours hours 27,000 67,500 13,500 2,700 45,000 18,000 36,000 100,000 25,000 300 Individual direct labour employees within each department earn dittering rates of pay, according to their skills, grade and experience What is the most appropriate production overhead absorption rate for department 2? Select one OA 50% of direct material cost $0 72 per direct labour hour C. $60 per machine hour 18% or direct labor cost