5 Anar Leather Company manufactures leather handbags and moccasins. The company has been using the single plantwide factory overhead rate method but has decided to evaluate the multiple production department factory overhead rate method to locate factory overhead. The factory overhead estimated personit together will direct materials and direct labor will help determine selling prices. Handbags - 60,000 units, 3 hours of direct labor Moccasins - 40,000 units, 2 hours of direct labor Total budgeted factory overhead cost = $360,000 The company has two different production departments Cutting and Sewing. The Cutting Department has a factory overhead budget of $10,000 tacht wire direct labor hour or a total of 100,000 direct labor hours The Sewing Department estimates factory overhead in the amount of $280,000. Handtas mour 2 hours of sening time, and Moccasins require 1 hour for a total of 160,000 direct labor hours Using the multiple production department factory overhead rate method, compute the total factory overhead to be allocated to each produit using direct laber hows the allocation base. Round Interim calculations to two decimal places, if necessary. Handbags Moccasins Total Factory Overhead Allocation