Kaumajet Factory produces two products: table lamps and desk lamps. It has two separate departments: Fabrication and Assembly. The factory overhead budget for the Fabrication Department is $478,839, using 389,300 direct labor hours. The factory overhead budget for the Assembly Department is $404,888, using 85,600 direct labor hours. If a table lamp requires 2 hours of fabrication and 5 hour of assembly, the amount of factory overhead that Kaumajet Factory will allocate to each unit of table lamp using the multiple production department factory overhead rate method with an allocation base of direct labor hours is Os 51032 Ob. 54.73 Oc. 57227 Od. $26.11