3. Markham Company applie and as follows: direct labour hours in Deparhead on the basis of machine hours in Department 1 ent 2. Data for the two departments for the year are Department 1 Department 2 Actual Budget Actual 36,000 55,000 $24.80 Budget | $179,000 $360,000 $368,000 62,000 94,000 $27.15 Machine hoost |$180,000 40,000 60,000 Machine hours MH Direct labour hours 60,000 (DLH) 90,000 Direct labour rate $25.00 $27.00 per hours