Exercise 17-10 Assigning overhead costs using the plantwide rate and departmental rate methods LO P1, P2 Laval produces lamps and home lighting fixtures. Its most popular product is a brushed aluminum desk lamp. This lamp is made from components shaped in the fabricating department and assembled in the assembly department. Information related to the 26,000 desk lamps produced annually follows. $ 270,000 Direct materials Direct labor Fabricating department (6,500 DLH $29 per DLR) Assembly department (15,600 DLH * $28 per DLH) Machine hours Fabricating department Assembly department $168,500 $436,800 14,500 MH 20,900 MM Expected overhead cost and related data for the two production departments follow. Direct labor hours Machine hours Overhead coat Fabricating 190,000 DLH 164,000 MHI $420,000 Assembly 345,000 DLH 130,000 MH $415,000 Required 1. Determine the plantwide overhead rate for Laval using direct labor hours as a base. 2. Determine the total manufacturing cost per unit for the aluminum desk lamp using the plantwide overhead rate. 3. Compute departmental overhead rates based on machine hours in the fabricating department and direct labor hours in the assembly department. 4. Use departmental overhead rates from requirement 3 to determine the total manufacturing cost per unit for the aluminum desk lamps. Required 1 Required 2 Required 3 Required 4 Determine the total manufacturing cost per unit for the aluminum desk lamp using the plantwide overhead rate. Direct materials Direct Labor - Assembly Overhead $ 270,000 625,300 34,493 Total manufacturing costs Units produced Manufacturing cost per unit 929,793 26,000 $ 35.76 Complete this question by entering your answers in the tabs below. Required 1 Required 2 Required 3 Required 4 Use departmental overhead rates from requirement 3 to determine the total manufacturing cost per unit for the aluminum desk lamps. $ 27,000 Direct materials Direct labor Fabricating Assembly 188,500 436,800 625,300 Overhead Fabricating Assembly 37,134 18,765 55,899 $ 708,199 26,000 Units produced Manufacturing cost per unit $ 27.24 per unit