Handy Leather, Inc., produces three siz $*$ Learning$\_$Objective $3$

d large. A glove pattern

stenciled onto leather in the Pattern Deparminum sum to the Cut and Department, where the glove is cut and sewed together. Handy Leather uses the multiple production factory overhead rate method of allocating factory overhead costs. Its factory overhead costs were bu follows:

Pattern Department overhead

Cut and Sew Department overhead

Total

$$331,800$

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

Pattern Department

$2,400$ direct labor hours

Cut and Sew Department

$3,000$

Total

$5,400$ direct labor hours

Direct labor hours are used to allocate the production department overhead to the products. The dir hours per unit for each product for each production department were obtained from the engineering follows:

$\backslash$table$[[$Production Departments,Small Glove,Medium Glove,Large Glove$],[$Pattern Department,$0\mathrm{.}05,0\mathrm{.}06,0\mathrm{.}07],[$Cut and Sew Department,$0\mathrm{.}08,0\mathrm{.}10,0\mathrm{.}12],[$Direct labor hours per unit,$0\mathrm{.}13,0\mathrm{.}16,0\mathrm{.}19]]$

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

a$.$ Determine the two production department factory overhead rates.

Pattern Department per dlh

Cut and Sew Department per dlh

b$.$ Use the two production department factory overhead rates to determine the factory overhead each product.

Small glove per unit

Medium glove $ per unit

Large glove

$ per unit