The Yoko Ono Company has two production departments: machining and assembly. The budget for the coming year includes budgeted indirect production costs. Machining has budgeted indirect production costs of $800,000 and is expected to use 10,000 labor hours and 80,000 machine hours. Assembly has budgeted indirect production costs of $600,000 and is expected to use 30,000 labor hours, but no machine hours. Assume that YOC uses machine hours as the cost allocation basis in Machining and direct labor hours as the cost allocation basis in Assembly. The cost application rates for Machining and Assembly, respectively, would be... A) $80 & $20 B) $10 & $20 C) $10 & $15 D) $20 & $10