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 x $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 Expected overhead cost and related data for the two production departments follow. Direct labor hours Machine hours Overhead cost Fabricating Assembly 130,000 DLH 270,000 DLH 152,MH 133,000 MH $360,000 $425,000 Use departmental overhead rates from requirement 3 to determine the total manufacturing cost per unit for the aluminum desk lamps. Direct labor Overhead per unit