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 $757,666, using 418,600 direct labor hours. The factory overhead budget for the Assembly Department is $294,272, using 60,800 direct labor hours. If a desk iamp requires 4 hours of fabrication and 7 hours of assembly. the amount of factory overhead that Kaumajet Factory will allocate to each unit of desk lamp using the multiple production department factory overhead rate method with an aiiocation base of direct labor hours is Ca. $17.30 Ob. 5190.31 Oc. 54.34 Oct. $41.12