Aleutian Company produces two products: Rings and Dings. They are manufactured in two departments: Fabrication and Assembly. Data for the products and departments are listed below. Direct Labor Hours Machine Hours Number of Units Product per Unit per Unit 5 3 2,250 5 10 Rings 1,020 Dings All of the machine hours take place in the Fabrication Department, which has estimated total factory overhead of $82,600 All of the labor hours take place in the Assembly Department, which has estimated total factory overhead of $66,700. Aleutian Company uses the multiple production department factory overhead rate method. The Fabrication Department uses machine hours as an allocation base, and the Assembly Department uses direct labor hours. The Assembly Departm t's factory overhead 15 Ca. 53.23 per direct labor hour Ob. 54.08 per direct labor hour Oc. $3.51 per machine hour Od. 54.57 per machine tour