All of the machine hours take place in the Fabrication Department, which has estimated total factory overficad of 189,200 . All of the labor hours take place in the Astembly Department, Which has estimated total factory overheed of $72,600. Aleutian Company uses the multiple production department factory overhead rate method. The Fabrication Department uses machine haurs as an allocation base, and the Assembil Department uses direct labor hours The Aswembly Depariments factory overhead rate (rounded to the nearest cent) is a. $4.4 per direct labor hour h. 4.51 per madine bour c. 14.92 per mactuine hour d. 44. . 4 per direct Lhor haur