Ratchford Clocks manufactures alarm clocks and wall clocks and allocates overhead based on direct labor hours. The production process is set up in three departments: Assembly, Finishing, and Calibrating. The following is information regarding the direct labor used to produce one unit of the two clocks: Per-Unit Hours Assembly Finishing Calibrating
Alarm clocks 3 1 1
Wall clocks 2 3 2
Total direct labor hours 5 4 3

Factory overhead is budgeted for the year as follows:

Assembly Department $595,000
Finishing Department 200,000
Calibrating Department 140,000
Total factory overhead $935,000

Ratchford Clocks is planning to manufacture 50,000 alarm clocks and 10,000 wall clocks during the year.

a. Determine the total number of direct labor hours that will be needed by each department.
b. Determine the factory overhead rate by department using the multiple production department factory overhead rate method.
c. Determine the amount of factory overhead to be allocated to each unit of alarm clocks and wall clocks.
d. Determine the amount of total factory overhead to be allocated to the alarm clocks and wall clocks.