Laval produces lighting fixtures. Budgeted information for its two production departments follows. The departments use machine hour (MH) and direct labor hours (DLH). Overhead cost Direct labor hours Machine hours Fabricating $ 528,000 209,000 DLM 66,000 MH Assembly $ 396,000 22,000 DLH 69,500 MH Laval reports the following for one of its products, a desk lamp. Fabricating Department Assembly Department Desk lamp Number of Units 4,000 Direct Labor Hours Machine Hours per Direct Labor Hours Unit per Unit per Unit 5 DLH per unit Machine Hours per Unit 4 MH per unit 3 DLH per unit 0.3 MH per unit Required: 1. Determine the plantwide overhead rate using 231,000 direct labor hours as the allocation base. 2. Determine the overhead cost per unit for the 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. Determine the overhead cost per unit for the desk lamp using the departmental overhead rates.