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 Little Boat 4 dlh 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. $1,360 for Big Boats and $1,040 for Little Boats $1,200 for Big Boats and $955 for Little Boats $1,410 for Big Boats and $840 for Little Boats $1,285 for Big Boats and $1,040 for Little Boats