Bruster Inc. makes two products: a lawnmower with purchased parts and a snowblower parts made inhouse. The lawnmower requires 1 direct labor hour in the Fabrication department and 2 direct labor hours m the Assembly department. For the year, 2,000 lawnmowers are budgeted for 6,000 direct labor hours of production: 2,000 snowblowers are budgeted for 6,000 direct labor hours of production. Total factory overhead of $108,000 is budgeted for the two departments: $72,000 for Fabrication and $36,000 for Assembly. What is the department factory overhead rate for the Assembly department? $ 12 per direct labor hour $ 6 per direct labor hour $ 27 per direct labor hour $ 9 per direct labor hour