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 $ 1,000,000 $ 384,000 Direct labor hours 125,000 DLH 48,000 DLH Machine hours 100,000 MH 82,500 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 2 MH per unit 1 DLH per unit 0.4 MH per unit Required: 1. Determine the plantwide overhead rate using 173,000 direct labor hours as the allocation base. 2. Determine the overhead cost per unit