Total factory overhead for the Bardot Marine Company is budgeted for the year at $2,622,000. Bardot Marine makes two types of boats: speedboats and bass boats. The speedboat and bass boat each require six direct labor hours to manufacture. Each product has a budget of 9,500 production units for the year.

When necessary, round all answers per unit to the nearest cent.

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

b. Determine the single rate of factory overhead costs throughout the plant.
$ by dhl

C. Determine the allocated factory overhead costs per unit for each product using the single factory overhead rate for the entire plant.

Fast boat	$ per unit
bass boat	$ per unit

2)

Multiple Production Department Factory Overhead Rates

Total factory overhead for the Bardot Marine Company is budgeted for the year at $1,107,000, divided into two departments: Manufacturing, $582,000, and Assembly, $525,000. Bardot Marine makes two types of boats: speedboats and bass boats. Speedboats require two direct labor hours in Manufacturing and four direct labor hours in Assembly. Low boats require two hours of direct labor in Manufacturing and three hours of direct labor in Assembly. Each product has a budget of 6,000 production units for the year.

When necessary, round all answers per unit to the nearest cent.

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

Manufacturing	direct labor hours
Assembly	direct labor hours

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

Manufacturing	$ by dhl
Assembly	$ by dhl

C. Determine the allocated factory overhead costs per unit for each product using the department's factory overhead allocation rates.

Fast boat:	$ per unit
bass boat:	$ per unit