Aleutian Company produces two products: Rings and Dings. They are manufactured in two departments: Fat the products and departments are listed below. Number of Direct Labor Hours Machine Hours Product Units Per Unit Per Unit Rings 940 2 5 3 B Dings 1,810 All of the machine hours take place in the Fabrication Department, which has estimated total factory overhea hours take place in the Assembly Department, which has estimated total factory overhead of $67,000. Aleutian Company uses the multiple production department factory overhead rate method. The Fabrication Dep as an allocation base, and the Assembly Department uses direct labor hours. The Fabrication Department's factory overhead rate is Oa. $11.05 per direct labor hour Ob. $443 per machine hour Oc. $9.17 per machine hour Od. $425 per direct labor hour 0 e 3 my 9 R PI w D hp W S