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: $268,294,00 1 Assembly Department 2 Test and Pack Department 199,489.00 $467,783.00 3 Total The direct labor information for the production of 8,365 units of each product is as follows: Department Assembly Test and Pack Blender 665 dih 1,960 dih Toaster oven 2,530 890 Total 3,195 din 2,850 din Four Finger Appliance used direct labor hours to allocate production department factory overhead to products. The management of Four Finger Appliance Company has asked you to use activity-based costing instead of direct labor hours 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. Activity Table - Blenders Complete the Activity Table for blenders. a. Determine the three activity rates (assembly, test and pack, and setup). Enter these rates in the Activity Rate column. b. Determine the total factory overhead and factory overhead per unit allocated to blenders product using the activity rates in (a).* 'If required, round all per-unit answers to the nearest cent. Blender Activity Activity Base Activity Activity Usage x Rate Cost Assembly activity $ $ Test and pack activity - $ Setup activity - s Total $ Units Factory overhead cost per unit $ Activity Table - Blenders Complete the Activity Table for blenders. a. Determine the three activity rates (assembly, test and pack, and setup). Enter these rates in the Activity Rate column. b. Determine the total factory overhead and factory overhead per unit allocated to blenders product using the activity rates in (a).* *if required, round all per-unit answers to the nearest cent. Blender Activity Activity Base Activity Activity Usage Rate Cost $ Assembly activity $ Test and pack activity S Setup activity $ Total $ Units Factory overhead cost per unit $