The production department of a factors furnishes the following information for the month of October: $ Material used 54,000 Direct wages 45,000 Labour hours worked 36,000 Hours of machine operation 30,000 Overheads chargeable to the department 36,000 For an order executed by the department during the period, the relevant information was as under: $ Material used 6,000 3,200 Labour hours worked 3,200 Hours of machine operation 2,400 Calculate the overheads chargeable to the job by the following methods: (i) Direct material cost percentage rate; (ii) Labour hour rate; and (iii) Machine hour rate. Direct wages