Which formula should be used to calculate an overhead absorption rate for a production process that is capital-intensive?
- A$\frac{\text{labour hours}}{\text{overhead costs}}$
- B$\frac{\text{machine hours}}{\text{overhead costs}}$
- C$\frac{\text{overhead costs}}{\text{labour hours}}$
- D$\frac{\text{overhead costs}}{\text{machine hours}}$