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. All of the machine hours take place in the Fabrication Depsrtment, which has estimated total factory overhead of $90,000. All of the labor hours take place in the Assembiy Department, which has estimated total factory overhead of $70,300. Aleutian Company uses the multiple production department factory overhead rote method. The Fabrication Department uses machine hours as an oliocation base, and th Assembly Department uses direct labor hours: The Assembly Department's factory overhead rate (rounded to the nearest cent) is 4. 54.02 per machine toor b. $3.61 per diect labor harar 5. 5301 , prr direct labor hour 4. $3.06 per mackint hoor