The following information relates to questions 37 to 50 You are the cost and management accountant of Limpopo Group of Mines (Pty) Ltd, and you compiled the following information relating to your company’s operations for the first quarter of 2023 (1 January to 31 March): WIP balances on 1 January 2023: Job 542 R 4 125 Job 543 R 2 520 Costs incurred and other data for the third quarter: Job Material costs Labour costs Machine hours 542 R 890 R 610 40 hrs 543 R 365 R 750 50 hrs 544 R 7 100 R 3 800 250 hrs 545 R 3 245 R 2 770 90 hrs Factory overheads are applied to jobs based on machine hours. Budgeted factory overheads for 2023 were R 1 000 000 while budgeted machine hours for the same period were 80 000 hours. Jobs 542 (60 units), 543 (200 units) and 544 (2 000 units) were completed. Which of the following formula do you use to calculate the rate per labour hour? Group of answer choices Budgeted overheads/Budgeted machine hours Budgeted overheads/Budgeted labour hours Budgeted overheads/Budgeted overhead hours Budgeted overheads/Budgeted direct material hours