Handy Leather, Inc., produces three sizes of sports gloves: small, medium, and large. A glave 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. Handy Leather uses the multiple production department factory overhead rate method of allocating factory overhead costs. Its factory overhead costs were budgeted as follows: Pattern Department overhead Cut and Sew Department overhead Total Cut and Sew Department Total The direct labor estimated for each production department was as follows: Pattern Department 2,000 direct labor hours. 2,500 4,500 direct labor hours. Direct labor hours are used to allocate the production department Production Departments Small Glove Medium Glove 0.05 0.08 0.13 Pattern Department $108,000 180,000 $ $ $288,000 Pattern Department Cut and Sew Department Direct labor hours per unit If required, round all per unit answers to the nearest cent. a. Determine the two production department factory overhead rates. per dih per dih Cut and Sew Department $ b. Use the two production department factory overhead rates to determine the factory overhead per unit for each product. Small glove per unit Medium glove Large glove per unit per unit 0.06 0.10 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: Large Glove 0.16 0.07 0.12 0.19