Moon Light LLC produces three different products A, B and C. The product passes through three different departments. Estimated information of different departments are given below:

Cutting Stitching Coloring

Estimated factory overhead 500,000 600,000 400,000

Estimated direct labor hours 150,000 200,000 50,000

The proportion of direct labor hours on three products in each department is as follows:

Cutting Stitching Coloring

A 15 12 8

B 9 8 15

C 5 6 3

Calculate departmental factory overhead absorption rate for Stitching department.