The total factory overhead for Bardot Marine Company is budgeted for the year at $950,625, divided into two departments: Fabrication, $748,125, and Assembly, $202,500. Bardot Marine manufactures two types of boats: speedboats and bass boats. The speedboats require three direct labor hours in Fabrication and one direct labor hour in Assembly. The bass boats require four direct labor hours in Fabrication and three direct labor hours in Assembly. Each product is budgeted for 4,500 units of production for the year.

If required, round all per unit answers to the nearest cent.

a. Determine the total number of budgeted direct labor hours for the year in each department.

Fabrication ____ direct labor hours

Assembly____ direct labor hours

b. Determine the departmental factory overhead rates for both departments.

Fabrication$Assembly$

c. Determine the factory overhead allocated per unit for each product using the department factory overhead allocation rates.

Speedboat:$Bass boat:$