Determine the per-unit factory overhead allocated to the gasoline and diesel engines under the multiple production department factory overhead rate method, using direct labor hours as the activity base for each department.

Gasoline engine	$______per unit
Diesel engine	$______per unit

Single Plantwide and Multiple Production Department Factory Overhead Rate Methods and Product Cost Distortion Fabrication Department factory overhead Assembly Department factory overhead Total $810,000360,000$1,170,000 Direct labor hours were estimated as follows: Fabrication Department Assembly Department Total 4,500hours9,0004,500hours In addition, the direct labor hours (dlh) used to produce a unit of each product in each department were determined from engineering records, as follows: \begin{tabular}{lcc} Production Departments & Gasoline Engine & Diesel Engine \\ \hline Fabrication Department & 1.30dlh & 2.70dlh \\ Assembly Department & 2.70 & 1.30 \\ \cline { 2 - 3 } Direct labor hours per unit & 4.00dlh & 4.00dlh \end{tabular}