Multiple production department factory overhead rates The total factory overhead for Cypress Marine Company is budgeted for the year at $900,000 divided into two departments: Fabrication, $624,000, and Assembly, $276,000. Cypress Marine manufactures two types of boats: speedboats and bass boats. The speedboats require 7 direct labor hours in Fabrication and 3 direct labor hours in Assembly. The bass boats require 5 direct labor hours in Fabrication and 5 direct labor hours in Assembly. Each product is budgeted for 400 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 C] direct labor hours Assembly C] direct labor hours b. Determine the departmental factory overhead rates for both departments. Fabrication Department rate $:] per dlh Assembly Department rate 35:] per dlh 1:. Determine the factory overhead allocated per unit for each product using the department factory overhead allocation rates. Total factory overhead $:] per speedboat Total factory overhead $:] per bass boat Single plantwide factory overhead rate The total factory overhead for Cypress Marine Company is budgeted for the year at $900,000. Cypress Marine manufactures two types of boats: speedboats and bass boats. The speedboat and bass boat each require 10 direct labor hours for manufacture. Each product is budgeted for 400 units of production for the year. a. Determine the total number of budgeted direct labor hours for the year. C] direct labor hours b. Determine the single plantwide factory overhead rate. Round your answer to two decimal places. $:l c. Determine the factow overhead allocated per unit for each product using the single plantwide factory overhead rate. Speedboats $:] per unit Bass boats $[:] per unit Activity-based costing:factory overhead costs The total factory overhead for Cypress Marine Company is budgeted for the year at $900,000, divided into four activities: fabrication, $240,000, assembly, $128,000, setup, $160,000, and inspection, $372,000. Cypress Marine manufactures two types of boats: speedboats and bass boats. The actwntyibase usage quantities for each product by each activity are as follows: Fabrication Assembly Setup Inspection Speedboat 2,800 dlh 1,200 dlh 300 setups 1,100 inspections Bass boat 2,000 2,000 100 400 4,800 dlh 3,200 dlh 400 setups 1,500 inspections Each product is budgeted for 400 units of production for the year. a. Determine the actwnty rates for each activity. Fabrication $[:] per dlh | Assembly $:] perdlh Setup $:] per setup Inspection $:] per inspection b. Determine the activity-based factory overhead per unit for each product. Speedboats $:] per unit Bass Boats $:] per unit Activity-based costing: selling and administrative expenses Play-Time Company manufactures and sells outdoor play equipment. Play-Time uses activity-based costing to determine the cost of the sales order processing and the customer return activity. The sales order processing activity has an activity rate of $18 per sales order, and the customer return activity has an activity rate of $60 per return. Play-Time sold 1,250 swing sets, which consisted of 1,000 orders and 75 returns. a. Determine the total sales order processing and customer return activity cost for swing sets. $:l b. Determine the per-unit sales order processing and customer return activity cost for swing sets. Activity-based costing for a service business The Grand Hotel uses activity-based costing to determine the cost of servicing customers. There are three activity pools: guest check-in, room cleaning, and meal service. The activity rates associated with each activity pool are $9 per guest check-in, $15 per room cleaning, and $5 per served meal (not including food). Nikita Johnson visited the hotel for a three-night stay. Nikita had three meals in the hotel during her visit. Determine the total activity-based cost for Nikita's visit