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 The stenciled patterns are then sent to the Cut and Sew Department, where the glove cut and sewed together. Sports Glove uses the multiple production department factory overhead rate method of allocating factory overhead costs. Its factor)- overhead were budgeted as follows: The direct labor estimated for each production department was as follows: Direct labor hours 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: Determine the two production department factory overhead rates. Use the two production department factory overhead rates to determine the factory overhead per unit for each product