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. Number of Direct Labor Hours Machine Hours Product Units per Unit per Unit Rings 1,120 2 Dings 2,560 31 All of the machine hours take place in the Fabrication Department, which has estimated total factory overhead of 586,000. All of the labor hours take place in the Assembly Department, which has estimated total factory overhead of $60,500 Aleutian Company uses the multiple production department factory overhead rate method. The Fabrication Department ses machine hours as an allocation base, and the Assembly Department uses direct labor hours The Assembly Department's factory overhead rate is Oa7per machine hour Ob 5306 per direct bor bout Oc. 5236 per machinebour Od per director hour 4:42 PM 1/10/2021