Exercise 4-6 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 lamp. This lamp is made from components shaped in the fabricating department and assembled in the assembly department. Information related to the 34,000 desk lamps produced annually follows $280,000 Direct materials Direct 1abor Fabricating department (5,500 DLH $28 per DLH) Assembly department (16,eee DLH x $25 per DLH) $154,000 $40e,e0e Machine hours Fabricating department Assembly department 14,700 MH 20,950 MH Expected overhead cost and related data for the two production departments follow Direct labor hours Machine hours Overhead cost Fabricating Assenbly 190,800 DLH 350,e80 DLH 154,800 MH 126,680 MH $410,000 $435, 080