All of the machine hours take place in the fabrication Department, which has estimated total factory overhead of $88;300. All of the labor hours toke ploce in the Assembiy Department, which has estimated total factory overhead of $66,600 Aeutian Compary uses the multiple production department foctery overhead rate method. The Fabrication Department uses machine hours as an allocation base, and the Assembly Department uses direct taboe hours The total factory overtead allocated per unit of Rings is -.550.7 b. 1399 ic. 14027 d. 12100