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 $106,000 Test and Pack Department 72,000 Total $178,000 The direct labor information for the production of 5,400 units of each product is as follows: Assembly Department 500 din Blender Test and Pack Department 1,500 dih 500 Toaster oven 1,500 Total 2,000 din 2,000 din 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. Assembly Department per direct labor hour Test and Pack Department per direct labor hour b. Determine the total factory ovelhead and the factory overhead per unit allocated to each product. Product Total Factory Overhead Factory Overhead Per Unit Blender Toaster Oven