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:

Multiple Froduction Department story Overhead Rate Method Halil, K..Chrif CVR:ll, riu, ed argy. A wenix Till crc. l.in l.ler DHL. The Hip HII woh Datang Depart, whis. And we get Heady . multiple ... dupa factory ale cul allocacing factory ou... Lory Used COL ... follows: Patoer Desert cartea $191,200 Cut and Scw Dcpartment scrisa 252,000 Total $403.800 The direct labor szimated for cach production department was as follows: Pattern Desert 2,100 direct labor curs Cut and Sow Department 3,000 Total 400 di stor leurs Direct labo hours are used to alccate the producten cepartment serbesc to the products. The direct labor hours per unitor cach product for each production department were obtained from the engineering records as tolas: Production Departments Small Glove Medium Glave Large Glove PALLID 0.05 0.07 Gilewwwp wal Drect labor hours per unit 0.13 0..C 0.19 If wel, en el punt was the wat . a. Descrmine the two procuccion deatment raccory overhesdatos. stars Pattern Desertment au wel www per dit ............ la. Lipulator department dry well as badminth lndary bonh: pham for wash pula. Small gove per unit Medium glove LASE per unit