Concord Company manufactures two products, Ovio and Gordon. Overhead costs are comprised of machine setups, E1,600,000; machining, E3,600,000; and inspecting, E1,200,000. Recent data are shown below: Ovio Gordon ... Direct labour hours 15,000 25,000 Machine setups 600 400 Machine hours 24,000 26,000 Inspections 800 700 What would be the overhead rate assigned to Gordon using ABC costing