Laval produces lighting fixtures. Budgeted information for its two production departments follows. The departments use machine hours (MH) and direct labor hours (DLH). Overhead cost Direct labor hours Machine hours Fabricating $ 750,000 93,750 DLH 75,000 MH Assembly $ 96,000 12,000 DLH 64,500 MH Laval reports the following for one of its products, a desk lamp. Fabricating Department Assembly Department Number of Direct Labor Hours per Machine Hours per Direct Labor Hours per Machine Hours per Units Desk lamp 4,000 Unit 4 DLH per unit Unit 3 MH per unit Unit 2 DLH per unit Unit 0.6 MH per unit