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 35,000 desk lamps produced annually follows. direct materials $ 280,000 direct labor fabricating department (7,000 dlh × $20 per dlh) $ 140,000 assembly department (16,000 dlh × $29 per dlh) $ 464,000 machine hours fabricating department 15,040 mh assembly department 21,000 mh