Multiple Production Department Factory Overhead Rates
The total factory overhead for Bardot Marine Company is budgetedfor the year at $411,750, divided into two departments:Fabrication, $276,750, and Assembly, $135,000. Bardot Marinemanufactures two types of boats: speedboats and bass boats. Thespeedboats require one direct labor hour in Fabrication and threedirect labor hours in Assembly. The bass boats require two directlabor hours in Fabrication and one direct labor hour in Assembly.Each product is budgeted for 4,500 units of production for theyear.
If required, round all per unit answers to the nearest cent.
a. Determine the total number of budgeteddirect labor hours for the year in each department.
| Fabrication | direct labor hours |
| Assembly | direct labor hours |
b. Determine the departmental factory overheadrates for both departments.
| Fabrication | $ per dlh |
| Assembly | $ per dlh |
c. Determine the factory overhead allocated perunit for each product using the department factory overheadallocation rates.
| Speedboat: | $ per unit |
| Bass boat: | $ per unit |
