Four Finger Appliance Company manufactures small kitchen appliances. The product line consists of blenders and toaster ovens. Four Finger Appliance presently uses the multiple production department factory overhead rate method. The factory overhead is as follows:

1	Assembly Department	$268,294.00
2	Test and Pack Department	199,489.00
3	Total	$467,783.00

The direct labor information for the production of 8,365 units of each product is as follows:

	Department
	Assembly	Test and Pack
Blender	665 dlh	1,960 dlh
Toaster oven	2,530	890
Total	3,195 dlh	2,850 dlh

Four Finger Appliance used direct labor hours (dlh) to allocate production department factory overhead to products.

The management of Four Finger Appliance Company has asked you to use activity-based costing to allocate factory overhead costs to the two products. You have determined that $79,789 of factory overhead from each of the production departments can be associated with setup activity ($159,577 in total). Company records indicate that blenders required 121 setups, while the toaster ovens required only 42 setups. Each product has a production volume of 8,365 units.

Required:

Complete the Activity Tables for blenders and toaster ovens.

A.

Determine the three activity rates (assembly, test and pack, and setup).*

B.

Determine the total factory overhead and factory overhead per unit allocated to each product using the activity rates in (A).*

* If required, round all per-unit answers to the nearest cent.