Gonzalez, Inc. manufactures stereo speakers in two factories; one in Vandalia, Illinois and another in Merced, California. The Vandalia factory uses direct labor hours $($DLHs$)$ for its overhead rate and the Merced factory uses machine$-$hours $($MHs$)$ for its overhead rate. Information related to both plants for last year is presented below:

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Fill in the lettered blanks above. SHOW YOUR CALCULATIONS BELOW $($For partial credit$)!$