Kitchen Kraft Appliance Company manufactures small kitchen appliances. The product line consists of blenders and toaster ovens. Kitchen Kraft presently uses the multiple production department factory overhead rate method. The factory overhead is as follows:
Assembly Department ........$ 94,000
Test and Pack Department .......64,000
Total .............$158,000
The direct labor information for the production of 5,000 units of each product is as follows:

Kitchen Kraft used direct labor hours to allocate production department factory overhead to products.
a. Determine the two production department factory overhead rates.
b. Determine the total factory overhead and the factory overhead per unit allocated to eachproduct.

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Assembly Department Test and Pack Department 1,500 dih 2,000 dih 500 dih Blender Toaster oven 1,500 500 Total 2.000 dih