Modern Machines Limited has three production departments (A, B and C) and two service departments (D and E). From the following figures extracted from the records of the company, calculate the...

Modern Machines Limited has three production departments (A, B and C) and two service departments (D and E). From the following figures extracted from the records of the company, calculate the overhead rate per labour-hour of production departments. Total direct labour hours of departments A, B and C are 5,000, 5,000 and 2,000 respectively.