Multiple Production Department Factory Overhead Rate Method Handy Leather, Inc., produces three sizes of sports gloves: small, medium, and large. A glove patterr 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. Handy Leather uses the multip production department factory overhead rate method of allocating factory overhead costs. Its factory overhead costs were budgeted as follows: ine airect labor estimated for each production department was as follows: Direct labor hours are used to allocate the production department overhead to the products. The di labor hours per unit for each product for each production department were obtained from the engineering records 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 production department were obtained from the engineering 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