Delta Echo Co. uses 100 machine hours and 80 direct labor hours to produce one unit of Product D. It uses 87 machine hours and 55 direct labor hours to produce one unit of Product E. Delta Echos Fabrication and Assembly Departments have estimated annual factory overhead costs of $299,000 (for activity base: machine hours) and $350,000 (for activity base: direct labor hours), respectively. Delta Echo expects to produce 200 units of product D and 300 units of product E this year. Calculate the factory overhead cost that will be charged to each unit of the two products (D and E) using multiple production department factory overhead rates (round to nearest $0.00).

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