Gultiple prodiaction department factory overhead rate method Spielman Leather, Inci, produces three sizes of sports gloves: small, medium, and large. A glove pattern is first stenciled onto leather in the Pattern Department. The stenciled patterns are then sent to the Cut and Sew Department, where the glove is cut and sewed together. Spielman Leather uses the multiple production department factory overhead rate method of allocating factory overhead costs. Its factory overhead costs were budgeted as follows: The direct labor estimated for each production department was as follows: Direct laboe hours are used to allocate the preduction department owerhead 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 deparmant factory overhead rates. Pattern department 1 per dih Cur and Sew departments fianartment were obtained from the engineering records as follows: If required, round all per unit answers to the nearest cent. a. Determine the two oroduction department factory overhead rates. Pattern department 5 per dih cut and Sew departments per alh b. Use the two production department factory overhead rates to determine the factory overhead per unit for each product