The total factory overhead for Cypress Marine Company is budgeted for the year at $1,716,000, divided into two departments: Fabrication, $1,372,000, and Assembly, $344,000. Cypress Marine manufactures two types of boats: speedboats and bass boats. The speedboats require three direct labor hours in Fabrication and three direct labor hours in Assembly. The bass boats require four direct labor hours in Fabrication and one direct labor hour in Assembly. Each product is budgeted for 8,000 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 Department rate per dlh Assembly Department rate $ per dlh c. Determine the factory overhead allocated per unit for each product using the department factory overhead allocation rates. Total factory overhead $ per speedboat Total factory overhead $ per bass boat