Multiple Production Department Factory Overhead Rate Method 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: Assembly Department Test and Pack Department Total $186,000. 120,000 $306,000 The direct labor information for the production of 7,500 units of each product is as follows: Blender Toaster oven Total Assembly Department Test and Pack Department 750 dih 2,250 dih 750 3,000 dih 2,250 3,000 dih Four Finger Appliance used direct labor hours to allocate production department factory overhead to products. If required, round all per unit answers to the nearest cent. a. Determine the two production department factory overhead rates. Assembly Department Test and Pack Department per direct labor hour per direct labor hour b. Determine the total factory overhead and the factory overhead per unit allocated to each product. Product Blender Toaster oven Total Factory Overhead Factory Overhead Per Unit