1. 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 overhead rate method. The following factory overhead was budgeted for Pineapple:

   Assembly Department		$174,800
   Testing Department		646,000
   	Total	$820,800

   Direct machine hours were estimated as follows:

   Assembly Department		3,800	hours
   Testing Department		7,600
   	Total	11,400	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	0.50	dmh	1.00	dmh
   Testing Department	1.00		2.00
   Total machine hours per unit	1.50	dmh	3.00	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 as the allocation base.

   Commercial Motor	$ per unit
   Residential Motor	$ 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.

   Commercial Motor	$ per unit
   Residential Motor	$ per unit