TB MC Qu. 17-103 Lake Erie Company uses a plantwide overhead... Lake Erie Company uses a plantwide overhead rate with machine hours as the allocation base. Each unit requires 0.75 machine hours to produce. How much overhead will be assigned to each unit produced given the following estimated amounts? Estimated: Department 1 Department 2 Manufacturing overhead costs $ 3,143,500 $ 1,574,000 Direct labor hours 168,000 DLH 268,000 DLH Machine hours 268,000 MH 193,000 MH