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 35,000 desk lamps produced annually follows. Direct materials $280,000 Direct labor Fabricating department (7,000 DLH x $20 per DLH) Assembly department (16,000 DLH x $29 per DLH) Machine hours $140,000 $464,000 Fabricating department Assembly department 15,040 MH 21,000 MH Expected overhead cost and related data for the two production departments follow. Fabricating Assembly 125,000 DLH 62,500 MH $200,000 Direct labor hours 75,000 DLH 80,000 MH $300,000 Machine hours Overhead cost Required 1 Required 4 Required 2 Required 3 Determine the plantwide overhead rate for Laval using direct labor hours as a base. Estimated overhead costs $ 500,000 $ 2.50 per direct labor hour Estimated direct labor hours 200,000 Required 1 Required 2 Required 3 Determine the total manufacturing cost $ 280,000 Direct materials Direct Labor-Assembly 464,000 Direct Labor - Fabricating 140,000 Overhead 57,500 Total manufacturing costs 941,500 Units produced 35,000 Manufacturing cost per unit $ 26.90 Required Required Required Required Compute departmental overhead rates based on machine assembly department. (Round your answers to 2 decimal Departmental overhead rate Fabricating Assembly 3.75 $ $ DLH 1.60 EA EA Use departmental overhead rates from requirement 3 to determin desk lamps. Direct materials $ 280,000 Direct labor Fabricating 140,000 | 464,000 Assembly 604,000 Overhead 160,000 Fabricating 25,600 Assembly 185,600 1,069,600 Units produced Manufacturing cost per unit 35,000 per unit $ 30.56