The total factory overhead for the Brandon Motorboat Company is budgeted for the year at $800,000 divided into two departments: Fabrication, $570,000, and Assembly, $230,000. The company makes two types of boats: speedboats and bass boats. The speedboats require 8 direct labor hours in Fabrication and 4 direct labor hours in Assembly. The bass boats require 4 direct labor hours in Fabrication and 8 direct labor hours in Assembly. Each product is budgeted for 250 units of production for the year. Determine the following:

(a) the total number of budgeted direct labor hours for the year in each department

(b) the departmental factory overhead rates for both departments

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