Multiple production department factory overhead ratesThe total factory overhead for Cypress Marine Company is budgeted for the year at $$900,000$ divided into two departments: Fabrication, $$624,000,$ and Assembly, $$276,000.$ Cypress Marine manufactures two types of boats: speedboats and bass boats. The speedboats require $7$ direct labor hours in Fabrication and $3$ direct labor hours in Assembly. The bass boats require $5$ direct labor hours in Fabrication and $5$ direct labor hours in Assembly. Each product is budgeted for $400$ units of production for the year.If required, round all per unit answers to the nearest cent.a$.$ Determine the total number of budgeted direct labor hours for the year in each department.Fabrication fill in the blank $1$ of $2$ direct labor hoursAssembly fill in the blank $2$ of $2$ direct labor hoursb. Determine the departmental factory overhead rates for both departments.Fabrication Department rate fill in the blank $1$ of $2$$ per dlhAssembly Department rate fill in the blank $2$ of $2$$ per dlhc$.$ Determine the factory overhead allocated per unit for each product using the department factory overhead allocation rates.Total factory overhead fill in the blank $1$ of $2$$ per speedboatTotal factory overhead fill in the blank $2$ of $2$$ per bass boat