Pineapple Motor Company manufactures two types of specialty electric motors, a commercial motor and a residential motor, through two production departments, Assembly and Testing Presently, the company uses a single plantwide factory overhead rate for allocating factory overhead to the two products. However, management is considering using the multiple production department factory overhoad rato method. The following factory overhead was budgeted for Pineapple: 1 Assembly Department Testing Department 5350,000.00 750,000.00 Total $1,080,000.00 Direct machine hours were estimated as follows: Assembly Department 3,000 hours Direct machine hours were estimated as follows: Assembly Department 3,000 hours Testing Department 6,000 Total 9,000 hours In addition, the direct machine hours (dmh) used to produce a unit of each product in each department were determined from engineering records, as follows: Commercial Residential Assembly Department 1.4 dmh 0.9 dmh Testing Department 2.8 1.8 Total machine hours per unit 42 dmh 2.7 dmh a. Determine the per-unit factory overhead allocated to the commercial and residential motors under the single plantwide factory overhead rate method, using direct machine hours a the allocation base Commercials Residential s per unit per unit b. Determine the per unit factory overhead allocated to the commercial and residential motors under the multiple production department factory overhead rate method using direct machine hours as the allocation base for each department. Commercials Residential $ per unit per unit