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. $280,000 Direct materials Direct labor Fabricating department (6,500 DLH * $20 per DLH) Assembly department (15,200 DLH * $23 per DLH) Machine hours Fabricating department Assembly department $130,000 $349,600 14,500 MH 21,250 MH Expected overhead cost and related data for the two production departments follow. Direct labor hours Machine hours Overhead cost Fabricating Assembly 120,000 DLH 345,000 DLH 174,000 MH 125,000 MH $420,000 $415,000 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. Determine the plantwide overhead rate for Laval using direct labor hours as a base. 1.90 per direct labor hour Estimated overhead costs Estimated direct labor hours $ 780.000 $ 410,000 Determine the total manufacturing cost per unit for the aluminum desk lamp using the plantwide overhead rate. Direct materials Direct Labor - Assembly Direct Labor - Fabricating Overhead $ 26,000 381,800 140,000 44,840 Total manufacturing costs Units produced Manufacturing cost per unit 592,640 32,000 $ 25.83 X Compute departmental overhead rates based on machine hours in the fabricating department and direct labor hours in the assembly department. (Round your answers to 2 decimal places.) Departmental overhead rate MH Fabricating Assembly DLH Use departmental overhead rates from requirement 3 to determine the total manufacturing cost per unit for the aluminum desk lamps. Direct labor 0 Overhead 0 0 0 per unit