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:

1 Fabrication Department factory overhead $557,750.00
2 Assembly Department factory overhead 57,550.00
3 Total $815,300.00
Direct labor hours were estimated as follows:

Fabrication Department 4,850 hours
Assembly Department 5,050
Total 9,900 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 Departments Gasoline Engine Diesel Engine
Fabrication Department 31 dlh 2.1 dlh
Assembly Department 2.1 3.1
Direct labor hours per unit 5.2 dlh 5.2 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.