Overhead Rates The total factory overhead for Bardot Marine Company is budgeted for the year at $812,500, divided into two departments: Fabrication, $617,500, and Assembly, $195,000. Bardot Marine manufactures two types of boats: speedboats and bass boats. The speedboats require two direct labor hours in Fabrication and two direct labor hours in Assembly. The bass boats require three direct labor hours in Fabrication and one direct labor hour in Assembly. Each product is budgeted for 6,500 units of production for the year. When 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 Assembly 19,500 direct labor hours 6,500 direct labor hours b. Determine the departmental factory overhead rates for both departments Fabrication Assembly 31.66 per dih 30 per dih c. Determine the factory overhead allocated per unit for each product using the department factory overhead allocation rates Speedboat Bass boat: per unit per unit 2