Budgeted information relating to two departments in a company for the next period is as follows. Production Direct Direct Direct Machine Department overhead material cost labour cost labour hours hours $ $ $ 1 27,000 67,500 13,500 2,700 45,000 2 18,000 36,000 100,000 25,000 300 Individual direct labour employees within each department earn differing rates of pay, according to their skills, grade and experience. What is the most appropriate production overhead absorption rate for department 1?