Question 3 Triumph Inc. makes two styles of lamps, basic and deluxe, and operates at capacity. Triumph budgets to produce 10,000 table lamps and 5,000 floor lamps. Manufacturing takes place in two production departments: assembly and finishing. In the assembly department, indirect manufacturing costs are accumulated in two cost pools: setup and general overhead. In the finishing department, all indirect manufacturing costs are accumulated in one general overhead cost pool. Shown below is budgeted information for the Year Ended November 30, 2021: Assembly Department Table Lamp Floor Lamp Total Direct materials $24,300 $22,400 $46,700 Direct manufacturing $31,400 $18,100 $49,500 overhead Overhead costs: Setup $12,550 General overhead $39,600 Finishing Department Table Lamp Floor Lamp Total Direct materials Direct manufacturing $4,900 $15,400 $7,400 $12,300 $18,600 $34,000 overhead Overhead costs: General overhead $47,600 Required: Calculate the budgeted unit cost of table and floor lamps based on a single plant-wide overhead rate if total overhead is allocated based on total direct costs.