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Mugiple Production Department ractory Overfiead fote Muthod Handy Lesther, Inc, produces three sizes of sperts glovesi smail, medium, and large. A gleve pattem is first stenciled onto leather in the Pattem Degartment. The stenciled potterns are then sent to the Cut and Sew Department, where the glove is cut and sewed together, Handy) Leather uses the multiple production department factory overhead rate method of aliocating factory overthead costs, Its foctory overthead costs were budgeted as follaws: The ifirect labor estiriated for each production department was ac foliows: Direct labor hours are used to allocate the production department overhesd to the procucts. The direct labor hours per snic for each product for each production department wern obrained from the engineering records as follows: Direct fabor hours are used to allocate the production department overthead to the products: The direct labor hours per unit for each product for each production department were obtained from the engineering records as follows: If required, round all per unit answers to the nearest cent. a. Determine the two production department factory overnesd rotem. b. Use the two production department factory overhead rates to determine the factory overhead per unit for each product. SmallgloveMediumgloveLargeglove$$$perunitperunitperunit