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 26,000 desk lamps produced annually follows. $280,000 Direct materials Direct labor Fabricating department (5,500 DLH * $35 per DLH) Assembly department (16,000 DLH ~ $24 per DLH) Machine hours Fabricating department Assembly department $192,500 $384,000 14,600 MH 20,750 MH Expected overhead cost and related data for the two production departments follow. Direct labor hours Machine hours Overhead cost Fabricating 180,000 DLH 151,000 MH $400,000 Assembly 315,000 DLH 123,000 MH $425,000 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. 3. Compute departmental overhead rates based on machine hours in the fabricating department and direct labor hours in the assembly department. 4. Use departmental overhead rates from requirement 3 to determine the total manufacturing cost per unit for the aluminum desk lamps. Required 1 Required 2 Required 3 Required 4 Determine the plantwide overhead rate for Laval using direct labor hours as a base. $ 1.67 per direct labor hour Estimated overhead costs Estimated direct labor hours $ 825,000 495,000 Required 1 Required 2 Required 3 Required 4 Determine the total manufacturing cost per unit for the aluminum desk lamp using the plantwide overhead rate. Direct Labor - Assembly Direct Labor - Fabricating Direct materials Overhead $ 384,000 192,500 280,000 38,333 X 894,833 Total manufacturing costs Units produced Manufacturing cost per unit 26,000 Required 1 Required 2 Required 3 Required 4 Compute departmental overhead rates based on machine hours assembly department. (Round your answers to 2 decimal places. Departmental overhead rate S 2.65 S 1.35 Fabricating Assembly | DLH Required 1 Required 2 Required 3 Required 4 Use departmental overhead rates from requirement 3 to determine the t desk lamps. $ 280,000 Direct materials Direct labor Fabricating Assembly 192,500 384,000 576,500 Overhead Fabricating Assembly 38,690 21,600 60,290 $ 916,790 26,000 Units produced Manufacturing cost per unit $ 35.26 per unit