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| Department L production overheads are absorbed using a direct labour hour rate. Budgeted production overheads for the department were $480,000 and the actual labour hours were 100,000. Actual production overheads amounted to $516,000. Based on the above data, and assuming that the production overheads were over absorbed by $24,000,what was the overhead absorption rate per labour hour?(2 marks) A $4.80 B $4.92 C $5.16 D $5.40 |