Laval produces lamps and home lighting fixtures. Its most popular product is a brushed aluminum desk amp. This lamp is made from components shaped in the fabricating department and assembled in its assembly department. Information related to the 35,000 desk lamps produced annually follow. Direct materials Direct labor 5 260,000 Fabricating department (8,000 DLH $29 per DLH) Assembly department (18,600 DLH x $23 per DLH) 5 232.000 5 381.800 Machine hours Fabricating department Assembly department 14,900 MH 20,550 MH Expected overhead cost and related data for the two production departments followw. Direct labor hours Machine hours Overhead cost Assembly 280,000 DLH 135.000 MH 190,000 DLH 156.000 MH 5 320,000 5 445.000 Required 1. Determine the plantwide overhead rate for Laval using direct labor hours as a base. 2. Determine the total manufacturing cost per unit for the aluminum desk lamp using the plantwide overhead rate. (Round the intermediate calculations to 2 decimal places for overhead costs.) Direct labor unit