Leyla and Larry Hartley of Columbus, Ohio have decided to start a family next year, so they are looking over their budget (Illustrated in Table 3-5 as the "young married couple"). Leyla thinks that she can go on half-salary ($2,400 Instead of $4,800 per month) in her job as a college textbook sales representative for about 18 months
after the baby's birth; she will then return to full-time work.
a. Looking at the Hartley's current monthly budget, Identify categories and amounts in their budget where they realistically might cut back $2,400. (Hint: Federal
and state taxes should drop about $600 a month ($7,200 annually) as their Income drops.)

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.