Departments Costs ($) Total Labour Hours Cafeteria R&M Warehouse Machinery Assembly 30,000 40,000 20,000 80,000 50,000 200 250 150 800 1,200 Number of Workers 10 20 5 10 15 Material Tones Used 3,000 1,000 Machine Hours 800 200 DL Hours 60 1,000 If the cost of Machinery department, according to the direct method, is calculated as $123,000, the overhead application rate for Machinery Department and the cost to be assigned to Product Z, which needs 20 machine hours in the machining department, can be given as Select one: a.$97 per mhr & $3,075 b.$97 per mhr & $970 c.$153.75 per mhr & $1,537.5 d.$97 per mhr & $123,000 e $153.75 per mhr & $3,075