A company operates two production departments, manufacturing and assembly, together with a stores service department. Overheads are to be apportioned to each department by using the costing data provided: direct labour hours-manufacturing $8400$, assembly $33600$; machine hours-manufacturing $20160$, assembly $6720$; total cost of the stores department $032800$; number of store requisitions-manufacturing $3000$, assembly $2000$. Calculate the overhead absorption rates for the two production departments for the stores.
- Amanufacturing department $\$0.39$ per direct labour hour; assembly department $\$0.98$ per machine hour
- Bmanufacturing department $\$0.58$ per direct labour hour; assembly department $\$0.65$ per machine hour
- Cmanufacturing department $\$0.65$ per machine hour; assembly department $\$0.58$ per direct labour hour
- Dmanufacturing department $\$0.98$ per machine hour; assembly department $\$0.39$ per direct labour hour