Fabrication Department factory overhead

Assembly Department factory overhead

Total

Direct labor hours were estimated as follows:

Fabrication Department

Assembly Department

Total

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:

Gasoline engine

$x$ per unit

Diesel engine $$\sqrt[\phantom{2}]{x}$ per unit

Gasoline engine $

per unit

Diesel engine $,$$$,$ per unit