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 22,000 desk lamps produced annually follows. $260,000 Direct materials Direct labor Fabricating department (9,500 DLH * $33 per DLH) Assembly department (15,600 DLH * $21 per DLH) Machine hours Fabricating department Assembly department $313,500 $327,600 15, 200 MH 20,650 MH Fabricating Assembly Direct labor hours Machine hours 130,000 DLH 270,000 DLH 152,000 MH 133,000 MH $360,000 $425,000 Overhead cost Determine the plantwide overhead rate for Laval using direct labor hours as a base