QUESTION 15 Budgeted information relating to two departments in Blair's Chairs Limited for the next period is as follows: Department Production overhead Direct material cost Direct labour cost Direct labour hours Machine hours E E E E 270,000 67,500 13,500 2,700 45,000 N - 18,000 36,000 100,000 25.000 300 Individual direct labour workers within each department earn differing rates of pay according to their skills, grade and experience. The most appropriate production overhead absorption method for Department 1 is: A E per direct labour hour B % of direct labour cost C % of direct material cost D E per machine hour The most appropriate production overhead absorption method for Department 2 is: E E per direct labour hour F % of direct labour cost G % of direct material cost H E per machine hour