The correct answer is: B. Rs. 8,000
The factory overhead absorption rate is the amount of factory overhead that is allocated to each unit of product. It is calculated by dividing the total factory overhead by the total machine hours. In this case, the factory overhead absorption rate is Rs. 8 per machine hour. The total machine hours are 8000. Therefore, the absorbed factory overheads are Rs. 8,000.
Option A is incorrect because it is the total factory overhead, not the absorbed factory overhead.
Option C is incorrect because it is the total machine hours, not the absorbed factory overhead.
Option D is incorrect because it is the factory overhead absorption rate multiplied by the total machine hours, but the factory overhead absorption rate is not correct.