Hydro Sports budgets overhead cost of $$810,000$ for the year; of this amount, $$486,000$ is traceable to the Assembly department and $$324,000$ is traceable to the Finishing department. The company manufactures two types of jet skis: standard and deluxe. Budgeted direct labor hours for the standard model are $8$ in Assembly and $1$ in Finishing. Budgeted direct labor hours for the deluxe model are $10$ in Assembly and $2$ in Finishing. The company budgets production of $270$ units of the standard model and $270$ units of the deluxe model for the year.

$1.$ Compute each department$$s total number of budgeted direct labor hours for the year.

$2.$ Compute departmental overhead rates for each department using direct labor hours for that department.

$3.$ Compute overhead cost per unit for each model using departmental overhead rates. Actual direct labor hours for the standard model are $8$ in Assembly and $1$ in Finishing. Actual direct labor hours for the deluxe model are $10$ in Assembly and $2$ in Finishing.