Multiple Production Department Factory Overhead Rate Method Handy Leather, Inc., produces three sizes of sports gloves: small, medium, and large. A glove pattern patterns are then sent to the Cut and Sew Department, where the glove is cut and sewed together. Ha overhead rate method of allocating factory overhead costs. Its factory overhead costs were budgeted a The direct labor estimated for each production department was as follows: Direct labor hours are used to allocate the production department overhead to the products. The direct la 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. Pattern Department per dlh