Handy Leather, Inc., produces three sizes of sports gloves: small, medium, and large. A glove pattern is first stencied onto leather in the Pattern Depart The stenciled patterns are then sent to the Cut and Sew Department, where the glove is cut and sewed together. Mandy testher uses the muiliple produs department factory overhead rate method of allocating factory overhead costs. Its factory overheod costs 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: If required, round all per unit answers to the nearest cent. a. Determine the two production department factory overhend rates: Pattern Department per dlh Cut and Sew Department perdih If required, round alf per unit answers to the nearest cent. a. Determine the two production department factorv owerhmad rates: b. Use the two production department factory overhead rates to determine the factory overhead per unit for each product