Multiple Choice $40 per DLH $50 per DLH $100 per DLH $40 per MH none of the above Hancock Builders manufactures Smartphones and Tablets. The manufacturing process is realized in 3 departments: production, assembly, and quality control. Overhead costs by departments are: Production 3,200,000 Assembly 2,500,000 Quality Control 1,800,000 The allocation bases for each department are: Production MH (80,000 hours) Assembly DLH (50,000 hours) Quality Control DLH (18,000 hours) Direct Cost for each product are presented in the following table: Smartphones Tablets Direct Labor $130 per unit $180 per unit Direct Materials $245 per unit $270 per unit Hours in each department per unit Smartphones Production 1.5 MH Assembly .5 DLH Quality Control 25 DLH Tablets 2 MH 75 DLH .5 DLH Compute the Departmental overhead rate for the Production Dept