Aurora Corporation produces outdoor security lighting products. All products go through three processes before completion. Use the expected overhead costs and related data shown below to compute departmental overhead rates based on machine hours in Department A1A; based on direct labor hours in Department B2B; and machine hours in Department C3C. Aurora Corporation produces outdoor security lighting products. All products go through three processes before completion. Use the expected overhead costs and related data shown below to compute departmental overhead rates based on machine hours in Department A1A; based on direct labor hours in Department B2B; and machine hours in Department C3C.

	Department A1A			Department B2B			Department C3C
Direct labor hours		90,000	DLH		80,000	DLH		72,000	DLH
Machine hours		54,000	MH		32,000	MH		54,000	MH
Manufacturing overhead costs	$	540,000		$	160,000		$	216,000