42 4. Assembly (DLH) 360 $10 Product design LEH) 42 Electricity (MH) 50 Date pr DLH/15120 $56 pm EH 2352 $2.8 per MH. 140 Set up Setups 5 $175 per setup 875 Total overhead allocated 18.487 Job-42 Assembly (DLH) 650 $per FOLH 27,300 Product design (EH) 48 15.6 per 2688 Electricity IMH) 60 $200 per EMH 168 set up Setups 7 $175 per setup 1225 Total our head allocated 31,381