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: Assembly Department $306.000 Test and Pack Department 210,000 $516,000 Total The direct labor information for the production of 6,400 units of each product is as follows: Assembly Department Test and Pack Department 1,500 dlh Blender 4,500 dlh 1,500 Toaster oven 4,500 Total 6,000 dlh 6,000 dh Four Finger Appliance used direct labor hours to allocate production department factory overhead to products. If required, round all per unit answers to the nearest cent. a. Determine the two production department factory overhead rates. per direct labor hour Assembly Department Test and Pack Department per direct labor hour b. Determine the total factory overhead and the factory overhead per unit allocated to each product. Total Factory Overhead Product Factory Overhead Per Unit Blender Toaster Oven