Hand Armour, Inc. produces three types of high performance 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. Hand Armour, Inc. uses the multiple production department factory overhead rate method of allocating factory overhead costs. Its factory overhead costs were budgeted as follows:

1	Pattern Department overhead	$288,000.00
2	Cut and Sew Department overhead	412,500.00
3	Total	$700,500.00

The direct labor estimated for each production department was as follows:

Pattern Department	2,880 direct labor hours
Cut and Sew Department	3,300
Total	6,180 direct labor hours

Direct labor hours (dlh) are used to allocate the production department overhead to the products. The direct labor hours per unit 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	0.10	0.12	0.14
Cut and Sew Department	0.12	0.14	0.16
Direct labor hours per unit	0.22	0.26	0.30

Required:

A.

Determine the two production department factory overhead rates.*

B.

Use the two production department factory overhead rates to determine the factory overhead per unit for each product.*

* If required, round all per-unit answers to the nearest cent.

Factory Overhead Rates

A. Determine the two production department factory overhead rates. If required, round all per-unit answers to the nearest cent.

Pattern department	per dlh
Cut and Sew department	per dlh

Factory Overhead per Unit

B. Use the two production department factory overhead rates to determine the factory overhead per unit for each product. If required, round all per-unit answers to the nearest cent.

Small glove	per unit
Medium glove	per unit
Large glove	per unit