Multiple Production Department Factory Overhead Rate Method

costs were budgeted as follows:

The direct labor estimated for each production department was as follows:

Pattern Department $2,000$ direct labor hours

Cut and Sew Department $,2,500$

Total direct labor hours

records as follows:

If required, round all per unit answers to the nearest cent.

a$.$ Determine the two production department factory overhead rates.

b$.$ Use the two production department factory overhead rates to determine the factory overhead per unit for each product.