Dipton-Co have apportioned their indirect costs as shown below: Dept A Dept B Dept C Dept D Rent and rates ($) 10,000 15,000 45,000 12,500 Heat and lighting $ 15,000 Administration(s) 15,000 Premises Insurance ($) Total 25,000 25,000 20,000 35,000 35,000 35,000 20,000 15,000 15,000 12,500 60,000 90,000 120,000 80,000 Hours worked: Direct labour 10,000 15,000 12,500 10,000 Machine 5,000 20,000 15,000 12,500 If direct labor hours are used to absorb the indirect costs, which department will have the highest hourly absorption rate?