Consider the following information:

Labour hours unit Output $($units$)$

Product $12$ hours $1,000$

Product $23$ hours $2,000$

Total overheads are $200,000.$ Following the traditional costing approach, which of the following statements is true?

Question $3$Select one:

a$.$

The Overhead Recovery Rate is $25$ per machine hour.

b$.$

The Overhead Recovery Rate is $100$ per labour hour.

c$.$

The Overhead Recovery Rate is $25$ per labour hour.

d$.$

None of the answers are true.