Instructions Hand Armour, Inc. produces three types of high performance 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. Hand Armour, Inc. uses the multiple production department factory overhead rate method of allocating factory overhead costs. Its factory overhead costs were budgeted as follows: $325,950.00 416,650.00 $742,600.00 1 Pattern Department overhead 2 Cut and Sew Department overhead Total The direct labor estimated for each production department was as follows: Pattem Department 3,075 direct labor hours Cut and Sew Department 3,205 Total 6,280 direct labor hours