Retu Laval produces lamps and home lighting fixtures. Its most popular product is a brushed aluminum desk lamp. This lamp is made from components shaped in the fabricating department and assembled in the assembly department. Information related to the 34,000 desk lamps produced annually follows. Direct materials $255,000 Direct labor Fabricating department (8,00O DLH $20 per DLH) Assembly department (15, 200 DLH - $27 per DLH) Machine hours Fabricating department Assembly department $160,000 $410, 400 14,200 MH 20,150 MH Expected overhead cost and related data for the two production departments follow. Assembly 120,000 DLH 290,000 DLH 120,000 MH Fabricating Direct labor hours 169, 000 MH Machine hours $450, 000 $380,000 Overhead cost Use departmental overhead rates from requirement 3 to determine the total manufacturing cost per unit for the aluminum desk lamps. Direct materials $ 255,000 Direct labor Fabricating 160,000 Assembly 410,400 570,400 Overhead 31,929 Fabricating 31,233 Assembly 63, 162 $ 888,562 34,000 Units produced per unit 26.13 Manufacturing cost per unit