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	$180,320.00
2	Test and Pack Department	131,460.00
3	Total	$311,780.00

The direct labor information for the production of 7,550 units of each product is as follows:

	Department
	Assembly	Test and Pack
Blender	605 dlh	2,380 dlh
Toaster oven	2,615	750
Total	3,220 dlh	3,130 dlh

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

Required:

Complete the Multiple-Department Overhead Tables for blenders and toaster ovens.

a.

Determine the two production department factory overhead rates.*

b.

Determine the total factory overhead and the factory overhead per unit allocated to each product.*

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