All or we machine hours take place in the Fibncition Department, which Was estimated total foctecy oventad of s s7, soo. Mi of the labor hours take place in the Ausembly Department, which hat estimated toe tedory ovement of $74,300. Aleutuan Company uses the milipie production department factory ovehead rate method. The Fasicaton Department vies machine hours as an allocation bese, and the Assembly Degartment vies direct igbor bour. The Fabrication Department's factory cvemead note is Su bes pe nekine hre 6. Sh Y per maibine heo E. Mi4 per dimi leter hes A. 1329 per dires wow hase