A manufacturing business, Oakshield Carver Ltd, organises its production into four cost centres. In the coming financial year, the company plans to produce 115,000 items of product. Further details of its plans are included in the following table: Calculate the overhead recovery rate for each department on the following bases: 1) Machining - Machine hours 2) Assembly - units of production 3) Finishing - direct labour hours 4) Packaging - Units of production