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Ratchford Clocks manufactures alarm clocks and wall clocks and allocates overhead based on direct labor hours. The production process is set up in three departments:

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Ratchford Clocks manufactures alarm clocks and wall clocks and allocates overhead based on direct labor hours. The production process is set up in three departments: Assembly, Finishing, and Calibrating. The following is information regarding the direct labor used to produce one unit of the two clocks: Assembly Finishing 3 1 Per-Unit Hours Alarm clocks Wall clocks Total direct labor hours Calibrating 1 2 2 3 5 4 3 Factory overhead is budgeted for the year as follows: Assembly Department Finishing Department Calibrating Department Total factory overhead $595,000 200,000 140,000 $935,000 Ratchford Clocks is planning to manufacture 50,000 alarm clocks and 10,000 wall clocks during the year. a. Determine the total number of direct labor hours that will be needed by each department. Assembly dlh Finishing dlh Calibrating dlh b. Determine the factory overhead rate by department using the multiple production department factory overhead rate method. Round your answers to two decimal places, if necessary. Assembly per direct labor hour Finishing per direct labor hour Calibrating per direct labor hour c. Determine the amount of factory overhead to be allocated to each unit of alarm clocks and wall clocks. Round your answers to two decimal places, if necessary. Alarm Clock per unit Wall Clock per unit d. Determine the amount of total factory overhead to be allocated to the alarm clocks and wall clocks. SI

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