Lake Erie Company uses a plantwide overhead rate with machine hours as the allocation base. Each unit requires 0.70 machine hours to produce. How much overhead will be assigned to each unit produced given the following budgeted amounts? Budgeted Data: Overhead costs Direct labor hours Machine hours Department 1 $ 3,135,500 164,000 DLN 264,000 MH Department 2 $1,562,000 264,000 DLH 189,000 MH