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	$289,221.00
2	Test and Pack Department	213,096.00
3	Total	$502,317.00

The direct labor information for the production of 7,005 units of each product is as follows:

	Department
	Assembly	Test and Pack
Blender	770 dlh	1,915 dlh
Toaster oven	2,680	840
Total	3,450 dlh	2,755 dlh

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 $89,121 of factory overhead from each of the production departments can be associated with setup activity ($178,242 in total). Company records indicate that blenders required 133 setups, while the toaster ovens required only 50 setups. Each product has a production volume of 7,005 units.

Required:

Complete the Activity Tables for blenders and toaster ovens.

a.

Determine the three activity rates (assembly, test and pack, and setup).*

b.

Determine the total factory overhead and factory overhead per unit allocated to each product using the activity rates in (a).*

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

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 Setup activity Total Units Factory overhead cost per unit lin