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:

Question not attempted.

1	Assembly Department	$158,760.00
2	Test and Pack Department	113,925.00
3	Total	$272,685.00

The direct labor information for the production of 8,160 units of each product is as follows:

	Department
	Assembly	Test and Pack
Blender	675 dlh	2,440 dlh
Toaster oven	2,265	815
Total	2,940 dlh	3,255 dlh

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

Blenders
Activity	Allocation-
	Base		Activity		Activity
	Usage	X	Rate	=	Cost
Assembly Department	dlh		/dlh
Test and Pack Department	dlh		/dlh
Total
Units
Factory overhead cost per unit

Complete the Multiple-Department Overhead Table for toaster ovens.

A.

Determine the two production department factory overhead rates

Rates determined by dividing the budgeted production department factory overhead by the budgeted allocation base for each department.

.*

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.

	Toaster Ovens
Activity	Allocation-
	Base		Activity		Activity
	Usage	X	Rate	=	Cost
Assembly Department	dlh		/dlh
Test and Pack Department	dlh		/dlh
Total
Units
Factory overhead cost per unit