The total factory overhead for Lifestyle Furniture Company is budgeted at $600,000 for the year, divided between two departments: Fabrication, $420,000, and Assembly, $180,000. Lifestyle manufactures two products: a computer desk and a designer table. Each desk requires 1 direct labor hour (dlh) in Fabrication and 3 direct labor hours in Assembly. Each table requires 3 direct labor hours in Fabrication and 1 direct labor hour in Assembly. Production for the year is budgeted for 5,000 units of each product.

Determine the:

a Total number of budgeted direct labor hours for the year in each department.

b. Departmental factory overhead rate for each department.

c. Factory overhead allocated per unit for each product, using the departmental factory overhead rates.