Laval produces lighting fixtures. Budgeted information for its two production departments follows. The departments use machine hours (MH) and direct labor hours (DLH). Fabricating Assembly Overhead cost $ 510,000 $ 588,000 Direct labor hours 141,000 DLH 42,000 DLH Machine hours 85,000 MH 79,500 MH Laval reports the following for one of its products, a desk lamp. Number of Units Fabricating Department Assembly Department Direct Labor Hours per Unit Machine Hours per Unit Direct Labor Hours per Unit Machine Hours per Unit Desk lamp 5,000 4 DLH per unit 4 MH per unit 2 DLH per unit 0.6 MH per unit Required: 1. Determine the plantwide overhead rate using 183,000 direct labor hours as the allocation base. 2. Determine the overhead cost per unit for