Orange County Chrome Company manufactures three chrome-plated products-automobile bumpers, valve covers, and wheels. These products are manufactured in two production departments (Stamping and Plating). The factory overhead for Orange County Chrome is $203,900. The three products consume both machine hours and direct labor hours in the two production departments as follows: Direct Labor Hours Machine Hours Stamping Department Automobile bumpers 563 804 Valve covers 298 565 Wheels 342 602 1,203 1,971 Plating Department Automobile bumpers 165 1,165 Valve covers 178 715 Wheels 173 755 516 2,635 Total 1,719 4,606