Multiple Production Department Factory Overhead Rate Method Handy Leather, Inc., produces three sizes of sports gloves: small, medium, and large. A glove pattern is first stenciled onto leather in the Pattern Department. The sten- cut and sewed together. Handy Leather uses the multiple production department factory overhead rate method of allocating factory overhead costs. Its factory overhead Pattern Department overhead Cut and Sew Department overhead Total $183,600 306,000 $489,600 The direct labor estimated for each production department was as follows: Pattern Department 2,700 direct labor hours Cut and Sew Department Total 3,400 6,100 direct labor hours 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 departm Production Departments Pattern Department Small Glove Medium Glove Large Glove Cut and Sew Department Direct labor hours per unit 0.04 0.05 0.06 0.07 0.09 0.11 0.11 0.14 0.17 If required, round all per unit answers to the nearest cent. a. Determine the two production department factory overhead rates. Pattern Department Cut and Sew Department per dih per dih b. Use the two production department factory overhead rates to determine the factory overhead per unit for each product. Small glove Medium glove per unit per unit Large glove per unit