Handy Leather, inc., produces three sizes of sports gloves: small, medium, and lorge, A glove pattern is first stenciled onto leathar in the Pattern Department. The stencled patterns are then senk to the Cut and Sew Department, where the glove is cut and sewed together, Handy beather uses the multiple production department factory overhead rate method of allocating factory overhead costs. lits factory overhead 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 unic for each product for each production department were obtained from the engineeritig records as follows: If required, round all per unit answers to the nearest cent. a. Determine the two producbon departmetint fectory overhad razes. b. Use the two groduction department factory overhead rates to determine the factory averheod per unit for each praduct. 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 productid department were obtained from the engineering records as follows: Ir required, round all per unit answers to the nearest cent. e. Detemine the two production department factory uverticed ratat. b. Use the two production department factory overhead rates to detemine the factory overhead per unit for each aroduct