8-5 Multiple production department factory overhead rate m are then sent to the Cut and Sew D allocating factory overhead costs. Its factory overhead costs were budgeted as follows: Obj. 3 Performance Gloves, Inc. produces three sizes of sports gloves: small, medium, and large. A jout glove pattern is first stenciled onto leather in the Pattern Department. The stenciled patther. epartment, where the glove is cut and sewed together ethod Performance Gloves uses the multiple production department factory overhead rate method of 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 Cut and Sew Department 36,000 direct labor hours 60,000 96,000 direct labor hours Total he Direct labor hours are used to allocate the production department verhead to the prod- ucts. The direct labor hours per unit for each product for each production department were obtained from the engineering records as follows: Production Departments Pattern Department Cut and Sew Department Direct labor hours per unit Small Glove 0.20 0.50 0.70 Medium Glove 0.24 0.60 0.84 Large Glove 0.30 0.72 1.02 A. Determine the two production department factory overhead rates. B. Use the two production department factory overhead rates to determine the factory over- head per unit for each product