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 Pattern Department. The stendled patterns are then sent to the Cut and Sew Department, where the glove is cut and sewed together. Performance Gloves uses the multiple production department factory overhead rate method of allocating factory overhead costs. Its factory overhead costs were budgeted as follows: Pattern Department overhead Cut and Sew Department overhead $114,400 193,200 $307,600 Total The direct labor estimated for each production department was as follows: Pattern Department Cut and Sew Department 2,200 direct labor hours 2,800 5,000 direct labor hours Total Direct labor hours are 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 Small Glove Medium Glove Large Glove Production Departments Pattern Department Cut and Sew Department 0.04 0.07 0.11 0.05 0.09 0.14 0.06 0.11 0.17 If required, round all per unit answers to the nearest cent a. Determine the two production department factory overhead rates Pattern Department per dih Cut and Sew Department per aih b. Use the two production department factory overhead rates to determine the factory overhead per unit for each product