The december 31, 2021, adjusted trial balance for fightin' blue hens corporation is presented below. accounts debit credit cash $ 11,500 accounts receivable 145,000 prepaid rent 5,500 supplies 27,500 equipment 350,000 accumulated depreciation $ 130,000 accounts payable 11,500 salaries payable 10,500 interest payable 4,500 notes payable (due in two years) 35,000 common stock 250,000 retained earnings 55,000 service revenue 450,000 salaries expense 350,000 rent expense 17,500 depreciation expense 35,000 interest expense 4,500 totals $ 946,500 $ 946,500 required: 1. record the necessary closing entries at december 31, 2021. (if no entry is required for a particular transaction/event, select "no journal entry required" in the first account field.)

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 22,000 desk lamps produced annually follows.direct materials $280,000direct labor fabricating department (8,000 dlh × $24 per dlh) $192,000assembly department (16,600 dlh × $26 per dlh) $431,600machine hours fabricating department $15,200mhassembly department $20,850mhexpected overhead cost and related data for the two production departments follow.fabricating assemblydirect labor hours 150,000dlh 295,000dlhmachine hours 161,000mh 128,000mhoverhead cost $400,000 430,000required1. determine the plantwide overhead rate for laval using direct labor hours as a base.2. determine the total manufacturing cost per unit for the aluminum desk lamp using the plantwide overhead rate.3. compute departmental overhead rates based on machine hours in the fabricating department and direct labor hours in the assembly department.4. use departmental overhead rates from requirement 3 to determine the total manufacturing cost per unit for the aluminum desk lamps.