Frostbite Glove Company produces three types of gloves: small, medium, and large. A glove pattern is first stenciled onto fabric in the Pattern Department. Thestenciled patterns are then sent to the Cut and Sew Department, where the final glove is cut and sewed together. Frostbite uses the multiple production department factory overhead rate method of allocating factory overhead costs. Frostbite’s factory overhead costs were budgeted as follows:

Direct labor is used to allocate the production department overhead to the products. The direct labor hours per unit for each product for each production department were obtained from the engineering records as follows:

a. Determine the production department factory overhead rates.

b. Use the production department factory overhead rates to determine the factory overhead per unit for each product.

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Pattern Department overhead Cut and Sew Department overhead Total $168,000 210,000 $378,000 The direct labor estimated for each production department was as follows: Pattern Department Cut and Sew Department Total 4,000 direct labor hours 12,000 16,000 direct labor hours