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