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A business had the following accounting figures for 2 0 1 5 : Material dept. Production dept. S / A department Direct material costs NOK

A business had the following accounting figures for 2015:
Material dept. Production dept. S/A department
Direct material costs NOK 100,000
Direct salary costs NOK 250,000
Indirect variable costs NOK 50,000 NOK 50,000 NOK 200,000
Indirect fixed costs NOK 50,000 NOK 100,000 NOK 200,000
The activity target in the Materials Department is direct materials, while in the Production Department it is production hours, which was 1,000 hours last year. The activity target for Sales and administration costs is Production cost. The company uses the self-cost principle in its calculation.
What was the additional rate for the Sales and Administration Department (rounded)?

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