Multipie production department factory overnead race method were budpeted as follows: The direct labor estimated for each oroduction department was as tollows: records as follows: If required, round all per unit answers to the nearest cent. a. Determine the two sroduction department factery everthead rates. Patkern department 1 per dh Cut and Sew departrent if Ber tih b. Use the two grodwetion degartment factory orerhead rates to determine the factory owerhead ger unil for each prefuch. The direct laber estimated for each production department was as folows: Direct laber hours are used to alocate the production depsrtment werheal records as fotigws: If required, round all per unit anawers to the nearest cent. Determine the teo productan department factoly aventhas tatat Pattern dopartiment 1 ber din Cut and Sew depsrtment s per din