Pineapple Motor Company manufactures two types of speciality electric motors, a commercial motor and a residential motor, through two production Assembly and Testing. Presently, the company uses a single plantwide factory overhead rate for allocating factory overhead to the two products. However, management is considering using the muitiple production department factory overhead rate method. The following factory overhead was budgeted for Pineapple:Assembly Department 360,000.00Testing Department 900,000.00Total 1,260,000.00Direct machine hours were estimated as follows:Assembly Department 3,000 hoursTesting Department 6,000Total 9,000 hoursIn addition, the direct machine hours (dmh) used to produce a unit of each product in each department were determined from engineering records, as follows: Commercial ResidentialAssembly Department 14 dmh 1.1 dmTestin Department 2.8 2.2Total machine hours per unit 4.2 dmh 3.3 dmhRequired:a. Determine the per-unit factory overhead allocated to the commercial and residential motors under the single plantwide factory overhead rate method, using direct machine hours as the allocation base. b. Determine the per-unit factory overhead allocated to the commercial and residential motors under the multiple production department factory overhead rate method, using direct machine hours as the allocation base for each department. c. (1) Recommend to management a product costing approach, based on your analyses in (a) and (b). (2) Give a reason for your answer.