Each department's budget information is shown in the table below.

Find overhead absorption rate for departments 2 and 3.

Overheads are observed on the basis of machine hours for department 1. Direct labor cost for department 2.

	Department 1	Department 2	Department 3
Production overhead	$30,000,000	$3,000,000	$6,000,000
Direct labor cost	$20,000,000	$12,000,000	$16,000,000
Machine hours	100,000	500,000	300,000