The total factory overhead for rowland company is budgeted for the year at $652,000 and divided into two departments: fabrication $460,000 and assembly $192,000. rowland manufactures two products: treadmills and weight machines. each treadmill requires 3 direct labor hours in fabrication and 1 direct labor hour in assembly. each weight machine requires 2 direct labor hours in fabrication and 5 direct labor hours in assembly. each product is budgeted for 4,000 units of production for the year. determine the total number of budgeted direct labor hours for the year in the assembly department. a. 24,000 dlh b. 22,000 dlh c. 20,000 dlh d. 4,000 dlh