3. Ben & Jerry's Creamery factory has developed the following table that lists the indirect cost rates and bases for five production departments: a. Compute the total factory cost for a month. b. Determine the allocation variance relative to a total indirect cost allocation budget of $380,000 Department Allocation 2 4 *DLH-direct labor hours, MH- machine hours, DLC-direct labor cost Basis* ?? DLC DLH MH DLC Rate, $ 0.75 2.07 1.67 5.13 3.15 Direct LaborDirect Labor Hours 6,000 12,000 18,000 8,130 11,200 Cost, $ 25,000 23,000 15,000 14,000 30,000 Machine Hours 32,000 13,000 7,000 44,000 9,000