The following are the flexible budget of Coco Corporation in different levels of direct labor hours.

	Direct labor hours
	20,000 | 30,000 | 40,000
Variable Factory Overhead	40,000 | 60,000 | 80,000
Fixed Factory Overhead	10,000 | 10,000 | 10,000

Each product needs 5 direct labor hours and the company expects to produce 2,000 units in 2021.

• Calculate the total factory overhead rate per unit using direct labor hours as an allocation base.
• Calculate the total factory overhead rate per unit using units of production as an allocation base.