A business has given the following costing figures for its production departments. Machining: total production overheads $180\,000$, machine hours $65\,000$, labour hours $42\,000$. Assembly: total production overheads $260\,000$, machine hours $38\,000$, labour hours $76\,000$. What overhead absorption rate would be appropriate for each department?
- Amachining $2.77$, assembly $3.42$
- Bmachining $2.77$, assembly $6.84$
- Cmachining $4.29$, assembly $3.42$
- Dmachining $4.29$, assembly $6.84$