Mid Term information regarding the direct labor used to produce one unit of the two clocks:

$\backslash$table$[[$Per$-$Unit Hours,Assembly,Finishing,Calibrating$],[$Alarm clocks,$3,1,1],[$Wall clocks,$2,3,2],[$Total direct labor hours,$5,4,3]]$

Factory overhead is budgeted for the year as follows:

$\backslash$table$[[$Assembly Department,$$595,000$