Newton Company has two support departments, Maintenance Dept (MD) and Personnel Dept (PD), and two production depts, P1 and P2. The MD cost driver is service hours. The PD cost driver is employees. The cost driver in the production depts is direct labor hours (DLH). Plan data is shown below. What is the OHD rate in P1 using the direct method? MD PD P1 P2 service hours used -- 200 1,200 600 employees 20 40 180 180 DLH (000s) -- -- 20 30 cost (000s) $120 $18 $36 $60