Handy Leather, Inc., produces three sizes of 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. 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 $117,600 192,400 $310,000 The direct labor estimated for each production department was as follows: Pattern Department Cut and Sew Department Total 2,100 direct labor hours 2,600 4,700 direct labor hours 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: Production Departments Small Glove Medium Glove Large Glove Pattern Department 0.05 0.06 0.07 Cut and Sew Department 0.07 0.09 0.11 Direct labor hours per unit 0.12 0.15 0.18 If required, round all per unit answers to the nearest cent. Product Costs using Activity Rates Hercules Inc. manufactures elliptical exercise machines and treadmills. The products are produced in its Fabrication and Assembly production departments. In addition to production activities, several other activities are required to produce the two products. These activities and their associated activity rates are as follows: Activity Fabrication Assembly Setup: Inspecting Production scheduling Purchasing Activity Rate $26 per machine hour $15 per direct labor hour $47 per setup $20 per inspection $16 per production order $13 per purchase order The activity-base usage quantities and units produced for each product were as follows: Activity Base Elliptical Machines Treadmill Machine hours 1,671 986 Direct labor hours 441 172 Setups 46 14 Inspections 704 422 Production orders 67 13 Purchase orders 178 109 2931 196 Units produced betheart.cafe.and..ane information.to determine the total actuations and activity.enst.petitor sach.neourt If required round the nee unit answers to the