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Aultiple production department factory overhead rates The total factory overhead for Cypress Marine Company is budgeted for the year at $1,102,500, divided into two departments: Fabrication $945,000, and Assembly, $157,500. Cypress Marine manufactures two types of boats: speedboats and bass boats. The speedboats require one direct labor hour in Fabrication and one direct labor hour in Assembly. The bass boats require four direct labor hours in Fabrication and one direct labor hour in Assembly. Each product is budgeted for 7,000 units of production for the year. If required, round all per unit answers to the nearest cent. a. Determine the total number of budgeted direct labor hours for the year in each department. Fabrication direct laber hours Assembly direct labor hours b. Determine the departmental factory overhead rates for both departments: Fabrication Department rate s per dih Assembly Department rate : per dih c. Determine the factory overhead allocated per unit for each product using the department factory overhead allocation rates. Total factory overhead 5 per speedboat Total factory overhead $ per bass boat