A company produces a single product that is sold for $\$384$ per unit. Its costs are given below: Direct materials: $4$ kilos at $\$8$ per kilo Direct labour: $8$ hours at $\$12$ per hour Selling and distribution: $\$40$ The mark-up is $50\%$. Calculate the factory overhead absorption rate per labour hour.
- A$\$3$
- B$\$5$
- C$\$11$
- D$\$22$