Instructions 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 $303,860.00 2 Test and Pack Department 222,580.00 3 Total $526,440.00 The direct labor information for the production of 7,945 units of each product is as follows: Department Assembly Test and Pack Blender 840 dlh 2,525 dlh Toaster oven 2,470 745 Total 3,310 dlh 3,270 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 $72,160 of factory overhead from each of the production departments can be associated with setup activity ($144,320 in total). Company records indicate that blenders required 121 setups, while the toaster ovens required only 43 setups. Each product has a production volume of 7,945 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 alocated to each product using the activity rates in (a).* *If required, round all per-unit answers to the nearest cent. 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 al per-unit answers to the nearest cent. Blender Activity- Activity Base Activity Activity Usage Rate Cost Assembly activity 92 X $ $ Test and pack activity $ Setup activity $ $ Total Units Factory overhead cost per unit $ Complete the Activity Table for toaster ovens. 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 toaster ovens product using the activity rates in *If required, round al per-unit answers to the nearest cent. Toaster Oven Activity - Activity Base Activity Activity Usage X Rate I! Cost Assembly activity $ $ Test and pack activity Setup activity $ Total $ Units Factory overhead cost per unit $