The management of Firebolt Industries Inc. manufactures gasoline and diesel engines through two production departments, Fabrication and Assembly. Management needs accurate product cost information in order to guide product strategy. Presently, the company uses a single plantwide factory overhead rate for allocating factory overhead to the two products. However, management is considering the multiple production department factory overhead rate method. The tollowing factory overhead was budgeted for Firebolt: 1Fabrication Department factory overhead$557,750.00
2Assembly Department factory overhead57,550.00
3Total$815,300.00
Direct labor hours were estimated as follows:

Fabrication Department4,850 hours
Assembly Department5,050
Total9,900 hours
In addition, the direct labor hours (dlh) used to produce a unit of each product in each department were determined trom engineering records, as follows:

Production DepartmentsGasoline EngineDiesel Engine
Fabrication Department31 dlh2.1 dlh
Assembly Department2.13.1
Direct labor hours per unit5.2 dlh5.2 dlh
a. Determine the per-unit factory overhead to the gasoline and diesel engines under the single plantwide factory overhead rate method, using direct labor hours as the activity base. If required, round all per-direct labor hours and per-unit answers to the nearest cent.

b. Determine the per-unit factory overhead allocated to the gasoline and diesel engines under the multiple production departmnet factory overhead rate method, using direct labor hours as the activity base for each department. If required, round all per-unit answers to the nearest cent.