Aleutian Company produces two products: Rings and Dings. They are manufactured in two departments: Fabrication and Assembly, Dato for the products and departments are tisted below: Mif of the machine heurs take place in the fabrication Department, which has estimated total factory overhead of 535,000 , All of the labor hours take ploce in the Assembly Department, which has estimated total factory overhead of $67,200. Aleutian Company uses the multiple production department factory ovechead rate method. The fabrication Department uses machine hours as an allocation base, and the Assembly Department vies direct labor hours. The total factorv overhead allocated per unt of Rings is a-suras b. 54170 c. $534 4. 543.19