Indirect material used in production OMR 25,000: indirect wages incurred OMR 15,000: indirect other expenses charged OMR 10,000. The direct labor hours worked was 2,000 hours. Calculate the absorption rate on the basis of direct labor hours. Which one of the following expenses can be apportioned on the basis of book value? All of these Depreciation on equipment Depreciation on plant Depreciation on machine