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Pattern Department overhead Cut and Sew Department overhead Total Show Me How $137,200 227 ,500 $364,700 The direct labor estimated for each production department was as follows: Pattern Department Cut and Sew Department Total 2,800 direct labor hours 3 500 6 300 direct labor hours Direct labor hours are used to allocate the production department overhead to the products. The direct labor hours per umt for each product for each production department were obtained from the engineering records as follows: Production Departments Small Glove Medium Glove Large Glove Pattern Department Cut and Sew Department Direct labor hours per urut 0.05 0.01 0.12 0.06 0.09 0.15 0.07 0.11 0.18 If required, round all per unit answers to the nearest cent. a. Determine the two production department factory overhead rates. Pattern department Cut and Sew department per dlh per dlh b. Use the two production department factory overhead rates to determ.ne the factory overhead per umt for each product. Small glove Medium glove per unit per unit