Problem $2-$ Multiple Production Department Factory Overhead Rates

The total factory overhead for Bardot Marine Company is budgeted for the year at $$471,750$ divided into two departments: Fabrication, $$330,000,$ and Assembly, $$141,750.$ Bardot Marine manufactures two types of boats: speedboats and bass boats. The speedboats require $2$ direct labor hours in Fabrication and $4$ direct labor hours in Assembly. The bass boats require $2$ direct labor hours in Fabrication and $3$ direct labor hours in Assembly. Each product is budgeted for $3,000$ 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.