A company operates two departments in its factory. The information is given below: Machining department: budgeted fixed overheads $180\,000$, budgeted hours $6\,000$. Assembly department: budgeted fixed overheads $90\,000$, budgeted hours $10\,000$. Determine the fixed overhead absorption rate per hour in the machining department?
- A$11.25$
- B$16.875$
- C$30$
- D$45$