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 950 3 6 Dings 1.870 6 All of the machine houts take place in the Fabrication Department, which has estimated total factory overhead of $59.700. All of the labor hours take place in the Assembly Department which has estimated total factory overhead of 575.000, 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 ses direct labor hours The Assembly Department's factory overhead rates 3:55:33 per direct labor hour 5 34.34 per direct labor hour 54.17 machine hour 20:55.49 per machine hour