Multiple production department factory overhead rate method OBJ. 3 Four Finger Appliance Company manufactures small kitchen appliances. The product line consists of blenders and toaster ovens. Four Finger Appliance presently uses the multiple production department factory overhead rate method. The factory overhead is as follows:

Assembly Department $186,000 Test and Pack Department 120,000 ________ Total $306,000 ________ ________ The direct labor information for the production of 7,500 units of each product is as follows:

Assembly Test and Pack Department Department Blender 750 dlh 2,250 dlh Toaster oven 2,250 750 _____ _____ Total _____ 3,000 dlh _____ 3,000 dlh Four Finger Appliance used direct labor hours to allocate production department factory overhead to products.

a. Determine the two production department factory overhead rates.

b. Determine the total factory overhead and the factory overhead per unit allocated to each product.