Dipton-Co have apportioned their indirect costs as shown below: Dept D Dept A Dept B Dept C 10,000 15,000 45,000 12,500 Rent and rates ($) Heat and lighting $ 15,000 25,000 25,000 20,000 Administration(s) 15,000 20, 000 35,000 35,000 35,000 12,500 90,000 120,000 80,000 Premises Insurance($) Total 15,000 15,000 60,000 Hours worked: Direct labour 10,000 Machine 15,000 12,500 10,000 20,000 15,000 12,500 5,000 If direct labor hours are used to absorb the indirect costs, which department will have the highest hourly absorption rate?