Direct material used in production OMR 30,000: direct wages incurred OMR 20,000: the direct labor hours worked was 1,000 hours and machine usage is 20,000 hours. The business incurred the total overhead cost of OMR 360,000.

Calculate the overhead absorption rate on the basis of machine hours: OMR 18 per labor hourOMR 18 per machine hourOMR 20 per labor hourOMR 20 per machine hour