Flint Engine Parts Inc. (FEP) produces three productspistons, valves, and camsfor the heavy equipment industry. FEP has a very simple production process and product line and uses a single plantwide factory overhead rate to allocate overhead to the three products. The factory overhead rate is based on direct labor hours. Information about the three products for 2014 is as follows:

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Budgeted Volume (Units) Direct Labor Hours Per Unit Price Per Unit $49 12 Direct Materials Pistons Valves Cams 8,000 22,000 3,000 0.30 0.15 0.20 Per Unit $24 4 The estimated direct labor rate is $28 per direct labor hour. Beginning and ending inventories are negligible and are, thus, assumed to be zero. The budgeted factory overhead for FEP is $163,800 If required, round all per unit answers to the nearest cent a. Determine the plantwide factory overhead rate per dlh b. Determine the factory overhead and direct labor cost per unit for each product Direct Labor Hours Per Unit Factory Overhead Cost Per Unit Direct Labor Cost Per Unit Pistons Valves Cams .30 15 20 8.4 4.2 5.6