Single plantwide and multiple production department factory overhead rate methods and product cost distortion factory overhead was budgeted for Nova:

Fabrication Department factory overhead

Assembly Department factory overhead

Total

Direct labor hours were estimated as follows:

$\backslash$table$[[$Fabrication Department,$4,000$ hours$],[$Assembly Department,$4,000],[$Total$,8,000$ hours$]]$

In addition, the direct labor hours $($dih$)$ used to produce a unit of each product in each department were determined from engineering records, as follows:

$\backslash$table$[[$Production Departments,Gasoline Engine,Diesel Engine$],[$Fabrication Department,$6\mathrm{.}0dlh,4\mathrm{.}0dlh$