If required, round all per unit answers to the nearest cent. a. Determine the total number of budgeted direct labor hours for the year in each department. Fabrication Assembly X direct labor hours X direct labor hours b. Determine the departmental factory overhead rates for both departments. Fabrication Assembly per dlh per dlh c. Determine the factory overhead allocated per unit for each product using the department factory overhead allocation rates. Speedboat: per unit Bass boat: : per unit