Sassafrass, Inc makes boats - 2 types, Big and Little (Imaginative, right?) Sassafrass has 2 departments: Fabrication has an Overhead allocation of $420,000 and Assembly is allocated $180,000 of Overhead. Both Departments are budgeted for 250 units of production.

Fabrication Assembly

Big Boat (direct labor hrs) 8 dlh 4 dlh

LittleBoat 4dlh 8 dlh

Fabrication Department overhead rate = $140 per dlh Assembly Department overhead rate = $60 per dlh

Determine the factory overhead allocated per unit for Big Boats and Little Boats, respectively.