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 2 Test and Pack Department 3 Total $194,370.00 119,680.00 $314,050.00 The direct labor information for the production of 8,390 units of each product is as follows: Department Assembly Test and Pack Blender 740 dlh 2,040 dih Toaster oven 2,205 680 Total 2,945 dlh 2,720 dih 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.