Multiple Production Department Factory Overhead Rates

The total factory overhead for Bardot Marine Company is budgeted for the year at $600,000 divided into two departments: Fabrication, $420,000, and Assembly, $180,000. Bardot Marine manufactures two types of boats: speedboats and bass boats. The speedboats require 8 direct labor hours in Fabrication and 4 direct labor hours in Assembly. The bass boats require 4 direct labor hours in Fabrication and 8 direct labor hours in Assembly. Each product is budgeted for 250 units of production for the year.

If required, round all per unit answers to the nearest cent.

a. Determine the total number of budgeted direct labor hours for the year in each department.

Fabrication	fill in the blank 1 direct labor hours
Assembly	fill in the blank 2 direct labor hours

b. Determine the departmental factory overhead rates for both departments.

Fabrication Department rate	$fill in the blank 3 per dlh
Assembly Department rate	$fill in the blank 4 per dlh

c. Determine the factory overhead allocated per unit for each product using the department factory overhead allocation rates.

Total factory overhead	$fill in the blank 5 per speedboat
Total factory overhead	$fill in the blank 6 per bass boat