factory ovethead mate method of alocating factory overhead costi. Its fectory dverhees costs were budgeted as follows! The drect labor entimuted for each production department wat as foliews Direct labor hours are used to alocate the productidn department evehead to the products. The brect labee hourn per ufve for esch product for each probuctoe department were ebtained from the engineering records as follows! If required, rounr all per unit answers to the pearest cent. a. Oetermine the two podofition denartment factorr overhesd raket. Pattern decaument 1 peralin Cut and Sow etpertinents per dih