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 its implementation department. Information related to the 29,000 desk lamps produced annually follow. Direct materials 270,000 Direct labor 182,000 Fabricating department (7,000 DLH x $26 per DLH) 338,800 implementation department (15,400 DLH x $22 per DLH) Machine hours Fabricating department 15,100 MH 20,100 MH Implementation department Expected overhead cost and related data for the two production departments follow Fabricating Implementation 170,000 DLH 285,000 DLH 156,000 MH 123,000 MH Direct labor hours Machine hours $330,000 $420,000 Overhead cost Required 1. Determine the plantwide overhead rate for Laval using direct labor hours as a base