Red Raider Company uses a plantwide overhead rate based on direct labor hours. Each unit requires 0.95 direct labor hours to produce. How much overhead will be assigned to each unit produced given the following budgeted amounts? Budgeted Data: Overhead costs Direct labor hours Machine hours Department 1 $ 2,538,000 172,000 DLH 30,400 MH Department 2 $ 912,000 114,000 DLH 8,400 MH