Multiple production department factery overhead rate method Spielman Leather, Inc, produces three alites of sports 9 oloves: mmul, medium, and large. A glove patterh is firat stenciedionto 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, Spielman Leather uses the mutiple production department factory averhead rate method of alocating factory overhead costs. Its foctory overhead conts were bodgeted as follows: The drect labor estimated for each production department was as foliows Direct labor hours are used to atiocate the peoduction department overhead to the products. The direct labor heurs per unit for each peoduct fur each groductain degartment were obtained from the engineenng records as folbewt a. Determine the two production department factory overhead rates. Pattern department $ per dih Cut and Sew department $ per dih b. Use the two production department factory overhead rates to determine the factory overhead per unit for each product. Small glave per unit Medium glove per unit Large glove per unit