Exercise $4-9($Algo$)$ Allocating overhead using plantwide ra$$e and departmental rates LO P$1,$ P$2$

Laval produces lighting fixtures. Budgeted information for its two production departments follows. The departments use machine hours $($MH$)$ and direct labor hours $($DLH$).$

$\backslash$table$[[,$Fabricating,Assembly$],[$Overhead cost$,$$$800,000,$$$828,000$