$314,300 mated for each production department was as follows: 1,700 direct labor hours 2,100 3,800 direct labor hours ment e used to allocate the production department overhead to the products. The dire ained from the engineering records as follows: Small Glove Medium Glove ments ment er unit 0.05 0.07 0.12 Q Search 0.06 per dlh 0.09 0.15 all per unit answers to the nearest cent. o production department factory overhead rates. Large Glove 0.07 All work saved. (B) 0.11 0.18 2000