Assembiy Department $280,000 Testing Department 800,000 Total $1,000,000 Direct machine hours were estimated as follows: Assembly Department 4,000 hours Testing Department 5.000 TOtal 9.000 hours In addition. the direct machine hours (dmh) used to produce a unit of each product in each department were dete Commercial Residential Assembly Department 2.0 dmh 3.0 dmh Testing Department 6.0 1.5 Total machine hours per unit 8.0 dmh 4.5 dmh a. Determine the per-unit factory overhead allocated to the commercial and residential motors under the single p Commercial if per unit Residential NI" per unit b. Determine the per-unit factory overhead allocated to the commercial and residential motors under the multipll Commercial J per unit Residential 450i if per unit