Fabrication Department factory overhead $731,000 Assembly Department factory overhead 301,000 Total $1,032,000 Direct labor hours were estimated as follows: Fabrication Department 4,300 hours Assembly Department 4,300 Total 8,600 hours 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: Production Departments Gasoline Engine Diesel Engine Fabrication Department 1.20 dlh 2.80 dlh Assembly Department 2.80 1.20 Direct labor hours per unit 4.00 dlh 4.00 dlhI}. Determine the perunit factorv overhead allocated to the gasoline and diesel engines under the multiple production department facton,r overhead rate method, using direct labor hours as the EIEti'u'it'y' base for each department. Gasoline engine 55!: per unit Diesel engine per unit