Four Finger Appliance Company manufactures small kitchen appliances. The product line consists of blenders and toaster ovens. Four Finger Appliance presently uses the multiple production department factory overhead rate method. The factory overhead is as follows:1 Assembly Department $186,000.002 Test and Pack Department 120,000.003 Total $306,000.00The direct labor information for the production of 7,500 units of each product is as follows:DepartmentAssemblyTest and PackBlender750 dlh2,250 dlhToaster oven2,250750Total3,000 dlh3,000 dlhFour Finger Appliance used direct labor hours (dlh) to allocate production department factory overhead to products. Required:Complete the Multiple-Department Overhead Tables for blenders and toaster ovens. A.Determine the two production department factory overhead rates.*B. Determine the total factory overhead and the factory overhead per unit allocated to each product.** If required, round all per-unit answers to the nearest cent. ActivityAllocation-=CostAssembly Department dlh /dlhTest and Pack Department dlh/dlhTotal÷ Units÷Factory overhead cost per unitComplete the Multiple-Department Overhead Table for toaster ovens. A.Determine the two production department factory overhead rates.*B. Determine the total factory overhead and the factory overhead per unit allocated to each product.** If required, round all per-unit answers to the nearest cent. Toaster OvensActivityAllocation- Base Activity ActivityUsageXRate=CostAssembly Departmentdlh /dlh Test and Pack Departmentdlh /dlh Total ÷ Units÷Factory overhead cost per unit