5. Bravo Charlie Co. uses 8 machine hours and 9 direct labor hours to produce one unit of Product B. It uses 10 machine hours and 7 direct labor hours to produce one unit of Product C. Bravo Charlie's Fabrication and Assembly Departments have estimated annual factory overhead costs of $260,000 and $480,000, respectively. The Fabrication Dept. expects 22,000 machine hours this year. The Assembly Dept. expects 8,000 direct labor hours this year. Calculate the factory overhead cost that will be charged to each unit of the two products using multiple production dept. factory overhead rates (round to nearest $0.00)