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 32,000 desk lamps produced annually follows.

Direct materials	$	255,000
Direct labor
Fabricating department (7,000 DLH $26 per DLH)	$	182,000
Assembly department (15,400 DLH $21 per DLH)	$	323,400
Machine hours
Fabricating department		14,900	MH
Assembly department		20,450	MH

Expected overhead cost and related data for the two production departments follow.

	Fabricating			Assembly
Direct labor hours		180,000	DLH		370,000	DLH
Machine hours		168,000	MH		129,000	MH
Overhead cost	$	380,000		$	450,000

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.

Direct materials $ 255,000 182,000 Direct Labor - Fabricating Direct Labor - Assembly Overhead 323,400 33,824 794,224 Total manufacturing costs Units produced Manufacturing cost per unit Direct materials $ 255,000 Direct labor 182,000 Fabricating Assembly 3,234,000 3,416,000 Overhead Fabricating Assembly 33,674 33,674 $ 3,704,674 Units produced Manufacturing cost per unit 0 per unit