Multiple Production Department Factory Overhead Rate Method Performance Gloves, Inc. produces three sizes of sports gloves: small, medium, and large. A glove pattern is first stenciled onto leather In the Performance Gloves uses the multiple production department factory overhead rate method of allocating factory overhead costs. Its factory The stenciled patterns are then sent to the Cut and Sew Department, where the glove is cut and sewed together. overhead costs were budgeted as follows: Pattern Department overhead Cut and Sew Department overhead $216,000 960,000 $1,176,000 Total The direct labor estimated for each production department was as follows: Pattern Department 36,000 direct labor hours 60,000 96,000 direct labor hours