Rings 5 Aleutian Company produces two products: Rings and Dings. They are manufactured in two departments: Fabrication and Assembly. Data for the products and departments are listed below Number of Direct Labor Hours Machine Hours Product Units per Unit per Unit 1,110 7 Dings 2,810 8 11 All of the machine hours take place in the Fabrication Department, which has estimated total factory overhead of $85,000. All of the labor hours take place in the Assembly Department, which has estimated total factory overhead of $74,100 Aleutian Company uses the multiple production department factory overhead rate method. The Fabrication Department uses machine hours as an allocation base, and the Assembly Department uses direct labor hours. The Assembly Department's factory overhead rate is Oa 52 54 per machine how Ob 5233 per direct bor how Oc 5245 per direct labor d. 52.71 per machine our