A company produces two models of its products, Standard and Deluxe, in two departments, Fabricating and Assembly. Budgeted overhead cost is $325,000 in the Fabricating department and $450,000 in the Assembly department. The company budgets 12,500 machine hours in Fabricating and 9,000 direct labor hours in Assembly. For the period, the Deluxe model actually used 3 machine hours per unit in the Fabricating department and 2 direct labor hours per unit in the Assembly department. Enter answers in the tabs below. Compute departmental overhead rates for (a) the Fabricating department using machine hours and (b) the Assembly department using direct labor hours. Using the departmental overhead rates, compute the Deluxe model's overhead cost per unit. Note: Round "Overtiead rate" and "Hours per unit" to 2 decimals