Aleutian Company produces two products: Rings and Dings. They are manufactured in two departmints: Fatirication and Aszembly. Dota tor the prodicts and departments are listed below. Al of the mechinu hours take place in the habrication Deparment, which has estirsated total factory ovethead of s81,900, All of the babor bours take pisce in the Assembly Department, which hos estimated total factory ovethead of 567,100 . Aleidian Compary usen the mulpiplo production department todory overhead rote method. That iabrication Departiment usei mactune tiousti as an allocition. bose, and the Astornbly Department usev direct labor hours: The total factory overhead aliocated per unit of Dings is +. 54755 b. 52256 c 59934 d. 5362