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 $200,100.00 2 Test and Pack Department 123,975.00 3 Total $324,075.00 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

Complete the Multiple-Department Overhead Table for blenders.

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.

	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.*

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