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 $714,000 Test and Pack Department 490,000 Total $1,204,000 The direct labor Information for the production of 5,000 units of each product is as follows: Assembly Department Test and Pack Department Blender 3,500 dih 10,500 dth Toaster oven 10,500 3,500 Total 14,000 din 14,000 din Four Finger Appliance used direct labor hours to allocate production department factory overtiead 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 overhead and the factory overhead per unit allocated to each product Product Total Factory Overhead Factory Overhead Per Unit Blender Toaster Oven