Accounting for overheads

Dear sir,

Budgeted information relating to two department in a company for the next period is as follows:-

Department 1
Production overhead = $27000
Direct material = $67500
Direct labour cost = $13500
Direct labour hours = 2700
Machine hours = 45000

Department 2
Production overhead = $18000
Direct material costs = $36000
Direct labour costs = $100,000
Direct labour hours = 25000
Machine hours = 300

Individual direct labour employees within each department earn differing rates of pay, according to their skills, grade and experience.

Question:

1) What is the most appropriate production overhead absorption rate for department 1
A 40% of direct material cost
B 200% of direct labour cost
C $10 per direct labour hour
D $0.60 per machine hour

2) What is the most appropriate production overhead absorption rate for department 2
A 50% of direct materal cost
B 18% of direct labour cost
C $0.72 per direct labour hour
D $60 per machine hour