Single Plantwide and Multiple Production Deparfment Factory Overhead Rate Methods and Product Cost Distortion Eelipse 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 overtiead to the two products. However, management is considering using the multiple production department factory overhead rate method. The following factory overhead was budgeted for Eci pse: Direct machine hours were estimated as follows: In addition, the direct mf a. Determine the per-unit foctory overhead allocated to the commercial and residential motors under the single plantwide factory overhead rate method, using direct machine hours as the allocation base. \begin{tabular}{lc|c} Commercial $ & per unit \\ Residential $ & per unit \end{tabular} 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$Residential$perunitperunit