Exercise 17-6 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 amp. This lamp is made from components shaped in the fabricating department and assembled in its assembly department. Information related to the 27,000 desk lamps produced annually follow. Direct materials Direct labor 270,000 Fabricating department (6,000 DLH x $26 per DLH) Assembly department (15.200 DLH $29 per DLH) 156,000 440,800 Machine hours 14,500 MH 20,050 MH Fabricating department Expected overhead cost and related data for the two production departments follow Direct labor hours Machine hours Overhead cost Fabricating 210,000 DLH 168,000 MH Assembl 340,000 DLH 135,000 MH $370,000 $450,000 Required 1. Determine the plantwide overhead rate for Laval using direct labor hours as a base