The total factory overhead for Cypress Marine Company is budgeted for the year at $900,000 divided into two departments: Fabrication, $624,000, and Assembly, $276,000. Cypress Marine manufactures two types of boats: speedboats and bass boats. The speedboats require 7 direct labor hours in Fabrication and 3 direct labor hours in Assembly. The bass boats require 5 direct labor hours in Fabrication and 5 direct labor hours in Assembly. Each product is budgeted for 400 units of production for the year. Determine 

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

(b) The departmental factory overhead rates for both departments, and 

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