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 $186,000 120,000 $306,000 Total The direct labor information for the production of 7,500 unds of each product is as follows: Assembly Department 750 din 2,250 Test and Pack Department 2,250 dih Blender Toaster oven Total 3,000 din 3,000 din Four Finger Appliance used direct labor hours to allocate production department factory overt If required, round all per unit answers to the nearest cent. a. Determine the two production department factory overhead rates. Assembly Department 35 per direct labor hour Test and Pack Department 13 per direct labor hour b. Determine the total factory overhead and the factory overhead per unit allocated to each product Product Total Factory Overhead Factory Overhead Per Unit Blender $177,000 Toaster oven